The Exit Cap

Any individual who renounces American citizenship or permanently relocates assets offshore is subject to a departure cap:

You may leave with a maximum of $1 billion in total assets. Everything above $1B is subject to the same smooth marginal curve, applied to the excess. The intent is simple: if you earned a trillion dollars in America using American workers, American infrastructure, American consumers, and American legal protections, you don't get to take that trillion with you because you don't like the new tax code.

$1 billion is a generous nest egg. It is more than enough to live lavishly anywhere on earth for multiple lifetimes. Anyone who considers this unfair is welcome to explain what they did to earn $100B+ that didn't depend on the country they're abandoning.

Additionally, any individual who renounces citizenship is permanently barred from conducting business in the US market. No selling products to American consumers, no government contracts, no operating subsidiaries on American soil. You don't get to leave AND keep the customers.