Crossword Genius

Be exceptionally kind to a taxpayer (6)

Ross

I believe the answer is:

exempt

I'm a little stuck... Click here to teach me more about this clue!

'be' is the definition.
The answer and definition can be both to do with social activities as well as being verbs in their base form.
Maybe you can see an association between them that I can't see?

I don't understand the remainder of the clue.

Can you help me to learn more?

(Other definitions for exempt that I've seen before include "Absolve, excuse" , "Free from liability. excused" , "Not subject to or liable for" , "Grant immunity" , "Excused - let off" .)

I've seen this clue in The Globe and Mail and The Irish News.
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