It does not make sense to tax everyone to then hand money back out. UBI cannot work with our current models. It would have to be apart of massive reforms of tax codes, public health and housing policies, employment reform,etc. We have a rediclous national debt at the moment in case noone realizes it. We can't just approve unpaid mandates without understanding who will be paying this off for the next 50-100 years(middle class workers).

It would be nice to try to reform taxes again. Raise exemptions to a certain amount, let's say the first 30000 of income, but tying it to the poverty index would be better. Increase investment account incentives for middle income earners. Raise all taxes (FICA cap included) on high income individuals, while also changing Earned income to be for very low wage individuals or not at all depending on minimum wage pay rates and how that changes. Create phased in universal health care benefits (start similar to how Medicare started-hospital only and payroll tax funded). Create job training programs, not college financing programs. They are more effective in training for immediate work and needed more. Remove restrictions that prevent colleges and universities from lowering prices and increase costs (require all accredited college bachelor's, masters, and doctoral programs to accept credits from another acreddited institution anywhere, this will allow price shopping). Come up with a comprehensive and fair solution to debt management(0 percent financing upon payback for housing and student loans or business startup, or investment accounts. Not everyone goes to college after all). Those that took out hundreds of thousands of dollars in loans and haven't made efforts on repayment shouldn't be incentivized versus those that were more responsible in their degree planning. A simple write off of all debt is crazy when it is going to be paid on the backs of the middle class.
A lot of things need to be fixed before anytype of universal income. It would make more sense to expand Means tested government assistance programs first or during the pandemic. Food stamp income limits increases eligiblity or allowing single adults with no dependents welfare for example.