I suppose we’re starting with two different assumptions.

My assumption is UBI is tax free OR UBI is taxable income but the first $12,000 of income is tax free. Same difference, different language.

Your assumption would be that UBI is taxible...like SS is now. That’s a garbage policy.

If I recall, Rand Paul’s tax plan was that a person filing singly would not be taxed on their first 40K of income. Just about double that for filing jointly. Then there’s a 16% flat tax, no deductions. I personally liked that plan.