It seems that perhaps you are using the word RULE to mean an hard and fast law which can never allow for any change or variance. Removable Mind just pointed out one such exception that could be implemented with gifts below a certain level.
For example: We have a law which says you cannot take the life of other people. That is the law and rule that was followed is that human life is sacred and nobody can take the life of another. That is the rule. However, the law itself allows for variances and practical considerations that still follow the basic rule but allow for normal exceptions such as the obvious issue of self defense. That is the way laws work and how they are written and the tax changes I am proposing are no different.