I am generally a proponent of leaving programs like this uncapped - just tax the rich progressively. I think it's less divisive to have the rich pay more for programs that everyone has access to than to have people pay into programs they can't even use, even if the net result is the same. It also reduces administrative burden.
Admittedly tax dodgers are a reason why this might not always be practical, but it certainly is the way things should be.
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