I know they happen for offshore wealth getting repatriated. Possible that they've existed for onshore too? Interesting thing to look into. But even if so, that just seems a vanilla case of "Congress should be held accountable to not give away the farm", as it would be a pretty perverse incentive if the rich felt that such a holiday were likely to arise.

The rich can pay for such a holiday

Yeah, there's a definite asymmetry between billionaires with 30-50 year horizons and politicians worrying about 4-8 years.