'If AI capabilities advance rapidly and broadly, we may face labor market conditions without historical precedent—not merely high unemployment, but a structural decoupling of productive contribution from income. Because effective tax rates on labor substantially exceed those on capital, a shift in national income from labor toward capital means the current tax system captures a shrinking share of a growing economy, even as the cost of sustained income support rises. We will need new revenue sources. Traditional safety net tools may not be sufficient.'