https://www.taxconnections.com/taxblog/u-s-citizens-speak-out-while-you-can-about-proposed-repatriation-tax-regulations-exempt-american-small-business-owners-in-united-states-and-worldwide-from-us-transition-tax-and-gilti-taxes/
U.S. Citizens Speak Out "While You Can" About Proposed Repatriation Tax Regulations: Exempt American Small Business Owners In United States And Worldwide From US Transition And GILTI Taxes