Public subjective rights are an extremely interesting legal institution that is very rarely subjected to dogmatic analyses in legal and tax literature. This article is the next stage of research conducted by the authors on the essence and meaning of various examples of subjective rights regulated in tax law. The titular institution of tax exemption, generally perceived as a type of tax preference, was excluded from the catalogue of subjective rights due to its importance in the construction of the tax. However, at the beginning of 2024, new legal solutions were introduced to the acts regulating income taxes from natural persons and legal persons in the provisions containing catalogues of subject exemptions. It seems that the language formula used in these provisions, previously unheard of in Polish tax regulations, according to which "the taxpayer may not apply exemptions/exemptions" if he meets a number of requirements strictly indicated in the provisions, may mean that the legislator has constructed another type of public subjective right of taxpayers.