If I understand correctly, you would have preferred that individuals be eligible for the same amount as SMEs: $1.25 million over their lifetime rather than $250,000 a year. So you'd like it to apply to everything. I've carefully noted your comments.
Would a $1.25-million individual lifetime threshold help better protect people who have capital gains on an ad hoc basis, for example only once in their lifetime? Would the model you are proposing be better than $250,000 per year?