Complex sentence: Under this system, every adult would be given a certain amount of money ($100, for example) that would take the form of a refundable tax credit, and would act as a voucher that can only be used to support artistic or creative work.
Split into simpler sentences: Under this system, every adult would be given a certain amount of money ($100, for example). This money would take the form of a refundable tax credit, and would act as a voucher that can only be used to support artistic or creative work.