He was allowed to reuse this one-time exemption after being able to play only five tournaments in 2010.

When a taxpayer turned 55, the law provided for a one-time exemption of $125,000 - resulting in tax liability on any gain that exceeded that amount.

Moreover, he said, unlike the one-time, over-55 exemption of the former tax law, the current exemptions can be used over and over.

Current law grants a one-time $125,000 exemption for those aged 55 or older.

A one-time exemption would be available for mothers with children under one year old.

"You can't even claim the 55-year-old exemption," he said, referring to the one-time exemption of $125,000 available to older people selling a principal residence.

Some Republicans support a one-time exemption that would allow resolution of the equipment dispute, but Senator Pressler himself opposes any change.

The court granted a one-time exemption in the form of this show, to take place while the gallery shuts for renovation.

Mr. Errigo said he was considering proposing legislation that would allow the lottery to make a one-time exemption and award a lump sum payment.

Retirees also receive a one-time exemption on the importation of household goods up to the value of £6,000.