Yes, taxes on the average worker would go up by the same amount as they're receiving in basic income. So the effective costs of a basic income program are a very small fraction of $3.2 trillion.

That tax revenue isn't just from (personal or corporate) income tax. There are a number of other sources of federal tax revenue which could be increased without a (direct) impact on the same people intended to benefit from a UBI (though it will have an indirect impact).

Some argue that if an UBI is introduced then a flat rate tax should be applied to all other income; in the US this would lead to reasonably large income tax increase.