The 16th Amdt was passed in the 20th Century [[1913). It would allow a tax related to income, but the fine or penalty is not at all related to income. It is related to whether or not one purchases health insurance. The budget director, in fact, recently testified before Congress that it was not a tax.
Also, our tax code has always referred to income [[as in taxable income, adjusted gross income, etc.). Wages are just one subset of income.
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