If everyone in the US paid an extra $100 per year in taxes, akin to a subscription fee, how would that money be equitably distributed to local journalists, smal

If everyone in the US paid an extra $100 per year in taxes, akin to a subscription fee, how would that money be equitably distributed to local journalists, small-time musicians and other "important" cultural contributors that can't get paid in the present economy? Seems easy to game, but open to ideas.