All terms

Legal Terms: E

Federal & State Law Editorial TeamLast reviewed: April 2026

A refundable federal tax credit for low-to-moderate income working individuals and families, designed to reduce poverty and incentivize work.

Easementproperty

A legal right to use another person's land for a specific purpose without owning it.

Easementreal estate

A nonpossessory right to use another person's land for a specific purpose, such as access, drainage, or utilities.

An easement acquired by open, continuous, hostile, and uninterrupted use of another's land for the statutory prescriptive period.

The first preference employment-based immigrant category for persons of extraordinary ability, outstanding professors and researchers, and certain multinational executives, with no labor certification required.

The second preference employment-based immigrant category for professionals holding advanced degrees or persons of exceptional ability, typically requiring labor certification.

The third preference employment-based immigrant category for skilled workers, professionals, and certain other workers, requiring labor certification and a permanent job offer.

The fourth preference employment-based category covering religious workers, certain juvenile immigrants, broadcasters, and other defined groups.

EB-5 Investorimmigration

The fifth preference employment-based category for foreign nationals who invest at least the statutory minimum amount in a U.S. enterprise that creates at least ten full-time jobs.

Economic Duresscontract law

A modern form of duress in which one party exploits the other's financial vulnerability through wrongful threats, such as bad-faith threats to breach a critical contract.

Edwards Rulecriminal procedure

A bright-line rule that once a suspect invokes the right to counsel during custodial interrogation, police may not re-initiate questioning until counsel is present.

EEOCemployment

The Equal Employment Opportunity Commission, the federal agency responsible for enforcing federal laws prohibiting employment discrimination.

Effects Testcivil procedure

A jurisdictional theory under Calder v. Jones (1984) finding contacts where the defendant intentionally aimed conduct at the forum and caused harm felt there.

Eighth Amendmentconstitutional

The constitutional amendment prohibiting excessive bail, excessive fines, and cruel and unusual punishment.

EITCtax

The Earned Income Tax Credit, a refundable credit for low- and moderate-income working taxpayers, with amounts varying based on filing status and number of qualifying children.

Ejectmentproperty

A legal action to recover possession of real property from someone who is unlawfully occupying it.

Elective Shareestate planning

A statutory right of a surviving spouse to claim a defined percentage of the deceased spouse's estate notwithstanding the terms of the will, designed to prevent disinheritance.

Electronic Monitoringcriminal procedure

Use of devices, often ankle bracelets, to track an offender's location or compliance with conditions such as curfew or geographic restrictions.

The legal process by which a minor is freed from parental control and granted the legal rights and responsibilities of an adult.

Embezzlementcriminal

The fraudulent taking of personal property by someone to whom it was entrusted, such as an employee stealing company funds.

Emergency Aid Exceptioncriminal procedure

An exigent-circumstances doctrine allowing warrantless entry when officers reasonably believe a person inside needs immediate medical or protective aid.

The government's power to take private property for public use, provided it pays just compensation to the owner. Derived from the Fifth Amendment.

Eminent Domainreal estate

The government's power to take private property for public use, with the requirement of paying just compensation to the property owner.

Emission Standardenvironmental

A legal limit on the amount of a pollutant that may be discharged from a specific source, established under statutes such as the Clean Air Act.

Emolumentconstitutional

Payment or compensation for employment or services. The Emoluments Clause of the Constitution prohibits federal officials from receiving gifts from foreign governments.

A federal law setting minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for participants.

The legal responsibility of an employer for injuries, damages, or legal violations arising from the employment relationship, including respondeat superior and negligent hiring.

A card issued by USCIS granting a foreign national permission to work in the United States for a specific period.

An agreement between an employer and employee that specifies the terms of employment, including duties, compensation, and termination conditions.

A legally binding agreement between an employer and employee setting forth the terms and conditions of employment, including compensation, duties, and termination provisions.

EMTALAhealthcare

The Emergency Medical Treatment and Labor Act, requiring hospital emergency departments to provide medical screening and stabilizing treatment to anyone regardless of insurance status or ability to pay.

A patent law requirement that the specification must teach a person skilled in the art how to make and use the claimed invention without undue experimentation.

Enabling Statuteadministrative

A law that grants authority to a government agency or official to take certain actions, such as creating regulations.

Encroachmentproperty

An intrusion upon the property or rights of another, such as a building or fence extending onto a neighbor's land.

Encryptionhealthcare

The process of converting data into a coded form that can only be read by authorized parties, a key safeguard under the HIPAA Security Rule.

Encumbranceproperty

A claim, lien, or liability attached to real property that may diminish its value or restrict its use, such as a mortgage, easement, or tax lien.

Encumbrancereal estate

Any claim, lien, charge, or liability attached to real property that may diminish its value or restrict its use.

A federal law providing for the conservation of species at risk of extinction throughout all or a significant portion of their range and the ecosystems on which they depend.

The HIPAA regulation establishing procedures for investigations, hearings, and civil monetary penalties for violations of the HIPAA Privacy and Security Rules.

English Testimmigration

The portion of the naturalization examination assessing the applicant's ability to read, write, and speak basic English, with statutory exemptions for elderly long-term residents.

Treble damages that a court may award in a patent case where the infringement is found to be willful.

Enjoincivil procedure

To issue a court order (injunction) requiring or prohibiting a specific action.

The most demanding standard of judicial review applied when directors stand on both sides of a transaction or have conflicts, requiring them to prove fair process and fair price.

Entrapmentcriminal

A defense in criminal law claiming that law enforcement induced a person to commit a crime they would not otherwise have committed.

Entrapmentcriminal procedure

An affirmative defense available when government agents induce a person to commit a crime they were not predisposed to commit.

A concise document analyzing the environmental impacts of a proposed federal action to determine whether a full environmental impact statement is required.

Environmental Auditenvironmental

A systematic review of a facility's compliance with environmental laws and regulations, often conducted voluntarily to identify and correct violations before enforcement action.

The conformity of a business or facility with environmental laws, regulations, permits, and consent orders at the federal, state, and local levels.

A detailed document required under NEPA for major federal actions significantly affecting the environment, analyzing the action's environmental consequences and alternatives.

The fair treatment and meaningful involvement of all people regardless of race, color, national origin, or income in the development and enforcement of environmental laws and regulations.

EOIRimmigration

The Executive Office for Immigration Review, a unit of the Department of Justice that operates the immigration court system and includes the Board of Immigration Appeals.

EPA Enforcementenvironmental

Actions taken by the Environmental Protection Agency to compel compliance with environmental laws, including administrative orders, civil suits, and criminal prosecution.

EPCRAenvironmental

The Emergency Planning and Community Right-to-Know Act, requiring businesses to report the storage, use, and release of hazardous substances to local communities.

The principle that all people should be treated fairly and given the same chances for employment, education, and other benefits regardless of protected characteristics.

Equal Pay Actemployment

A federal law prohibiting sex-based wage discrimination between men and women who perform substantially equal work in the same establishment.

Equal Protectionconstitutional

The Fourteenth Amendment guarantee that all persons shall receive equal treatment under the law and that no state shall deny equal protection of the laws.

A method of dividing marital property in a divorce based on fairness rather than an equal split, considering various factors.

The system used in most states for dividing marital property at divorce, requiring a fair allocation based on statutory factors rather than a strict 50/50 split.

Equitable Remedycontract law

Non-monetary relief such as specific performance, injunction, rescission, or reformation, available when legal remedies are inadequate.

Equitygeneral

A branch of law providing remedies beyond monetary damages, such as injunctions and specific performance. Also refers to ownership value in an asset.

The right of a mortgagor to reclaim property by paying the full mortgage debt before or after foreclosure, depending on state law.

Escheatestate

The reversion of property to the state when a person dies without a will and without legal heirs.

Escheatestate planning

The transfer of property to the state when a person dies without any heirs identifiable under the intestate succession statute, ensuring no estate remains ownerless.

Escheated Propertyestate planning

Assets that have passed to the state under escheat laws because no qualifying heirs could be located, typically held for a period during which heirs may still claim them.

Escrowproperty

An arrangement in which money, property, or documents are held by a neutral third party until specified conditions are met.

Escrowreal estate

An arrangement in which a neutral third party holds documents and funds during a real estate transaction until all conditions of the sale are met.

Information created, manipulated, communicated, stored, and best used in digital form, subject to specific discovery rules under Rule 34 and proportionality limits.

A set of ten categories of services that health insurance plans must cover under the Affordable Care Act, including hospitalization, prescription drugs, and preventive care.

Estateestate

All of the property and assets owned by a person, especially at the time of death. Also refers to an ownership interest in land.

The process of arranging for the management and distribution of a person's assets during their lifetime and after death.

A federal tax on the transfer of a deceased person's estate exceeding the lifetime exemption amount, calculated on the fair market value of assets at the time of death.

A federal transfer tax imposed on the taxable estate of a decedent under IRC Sections 2001-2210, computed at progressive rates against the unified credit.

Quarterly tax payments made by self-employed individuals and others with income not subject to withholding to cover their anticipated tax liability.

Estoppelgeneral

A legal principle that prevents a person from asserting a position inconsistent with their previous conduct or representations if another party relied on those representations.

A doctrine preventing a grantor who conveys property by warranty deed from later claiming they did not have title at the time of conveyance.

Evictionproperty

The legal process of removing a tenant from a rental property, typically for nonpayment of rent or lease violations.

Evictionreal estate

The legal process by which a landlord removes a tenant from rental property, typically for nonpayment of rent or violation of lease terms.

Evidenceevidence

Any form of proof presented in court to establish or disprove facts in a case, including testimony, documents, physical objects, and digital records.

Ex Partecivil procedure

A legal proceeding or order involving only one party, without notice to or participation by the opposing party.

Exchange Actsecurities

The Securities Exchange Act of 1934, which created the SEC and regulates the secondary trading of securities, broker-dealers, and exchanges.

A tax imposed on the manufacture, sale, or use of specific goods and services, such as fuel, tobacco, alcohol, and airline tickets.

A hearsay exception under FRE 803(2) for statements relating to a startling event made while under the stress of excitement it caused.

A legal principle that prohibits evidence obtained in violation of the defendant's constitutional rights from being used at trial.

Exclusionary Rulecriminal procedure

A judicially created remedy barring the use at trial of evidence obtained in violation of the Fourth, Fifth, or Sixth Amendments. Its purpose is to deter unconstitutional police conduct.

A contract provision that releases one party from liability for damages caused by their own negligence.

Evidence tending to establish a criminal defendant's innocence. Prosecutors must disclose exculpatory evidence under the Brady rule.

Exculpatory Evidencecriminal procedure

Evidence tending to show the defendant's innocence, reduce culpability, or mitigate punishment, which the prosecution must disclose under Brady.

Excusable Neglectcivil procedure

A ground under Rule 60(b)(1) for relief from judgment based on mistake or oversight that, considering all relevant circumstances, is reasonable to excuse.

Executorestate

A person named in a will to manage the deceased person's estate, including distributing assets and paying debts.

Executorestate planning

The person named in a will to administer the testator's estate, gather assets, pay debts and taxes, and distribute the remainder to the beneficiaries.

A contract under which both parties have material unperformed obligations, which the debtor may assume or reject in bankruptcy.

Executory Interestestate planning

A future interest in a third party that, upon happening of a stated event, divests an earlier interest, classified as either shifting or springing.

Exempt Propertyestate planning

Specific tangible personal property, such as household furniture, automobiles, and appliances up to a statutory value, that a surviving spouse or children may claim from the estate ahead of creditors.

Exemptionbankruptcy

Property or income that is protected from seizure by creditors or from taxation. In bankruptcy, exemptions determine what property the debtor may keep.

Exhaustionintellectual property

A doctrine in patent and trademark law (and parallel to first sale in copyright) under which the rights holder's right to control further distribution of a particular item is extinguished by an authorized first sale.

The requirement that a party pursue all available administrative remedies before seeking judicial review.

Exigent Circumstancescriminal procedure

Emergency situations justifying warrantless entry or search, such as imminent destruction of evidence, hot pursuit, or threats to life.

The default contract remedy intended to give the non-breaching party the benefit of its bargain, putting it in the position it would have occupied if the contract had been performed.

Expert Depositioncivil procedure

A deposition of a retained or specially employed expert witness, subject to special disclosure rules under Rule 26(a)(2) and limits on work-product discovery.

Opinion testimony by a qualified witness applying specialized knowledge to help the trier of fact understand evidence or determine a fact in issue under FRE 702.

A person with specialized knowledge, training, or experience who is qualified to provide an opinion on technical or scientific matters in a legal proceeding.

Expert Witnesscivil procedure

A witness qualified by knowledge, skill, experience, training, or education to offer opinion testimony under FRE 702, subject to Daubert reliability gatekeeping.

Express Conditioncontract law

A condition explicitly stated in the contract, generally requiring strict compliance rather than substantial performance.

Expungementcriminal

The legal process of sealing or destroying a criminal record so that it is no longer accessible to the public.

Extortioncriminal

The crime of obtaining money, property, or services through coercion, threats, or intimidation.

Extraditioncriminal

The formal process of surrendering a person accused or convicted of a crime from one jurisdiction (state or country) to another.

An employment-based immigrant visa category (EB-1A) for individuals with extraordinary ability in sciences, arts, education, business, or athletics.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.