The income tax was never meant to fall on flesh and blood citizens at all.
The original draft was a corporate excise tax. Only after the tariffs came down did the Wall Street/Progressive coalition widen the net to wages so the Federal Reserve’s new war-credit machine could be serviced by the very labor it would soon dilute through inflation.
An alternative to putting a tax on "AI workers" could be to restore the tariff wall that protected wages. I suspect I'll be downvoted for suggesting that though.