As someone that goes to the states often, and have been looking for telecommuting work, that puts a big fly in the oitment.
it was introduced 4 months AFTER my greencard was approved..... I'm planning on departing the USA for good on Dec 2015 because of it.
The HEART act is also very ironic, since it is basically taxation without representation, one of the founding reasons of America.
Renouncing citizenship, to first order, sounds like leaving Canada.