Clear as mud. It’s not your income that gets taxed if you don’t have health insurance. It’s just a tax on your lack of insurance.
It may not be clear to you because you don’t want to see it.
But it is very clear that the tax will be imposed on IRS Form 1040 Federal Income Tax and a tax credit will be given if it can be shown that a qualifying health plan is in place.
Without the 16th Amendment the IRS form 1040 does away and so does the Obamacare tax.