import re
s = r"#s{o}me\%thing $ \text{a} $"
rx = r'(?<!\\)((?:\\{2})*)(?:(\$[^$\\]*(?:\\.[^$\\]*)*\$)|([%#{}&]))'
print ( re.sub(rx, lambda x: fr"{x.group(1)}\{x.group(3)}" if x.group(3) else fr"{x.group(1)}{x.group(2)}", s, flags=re.S) )
aW1wb3J0IHJlCnMgPSByIiNze299bWVcJXRoaW5nICQgXHRleHR7YX0gJCIKcnggPSByJyg/PCFcXCkoKD86XFx7Mn0pKikoPzooXCRbXiRcXF0qKD86XFwuW14kXFxdKikqXCQpfChbJSN7fSZdKSknCnByaW50ICggcmUuc3ViKHJ4LCBsYW1iZGEgeDogZnIie3guZ3JvdXAoMSl9XHt4Lmdyb3VwKDMpfSIgaWYgeC5ncm91cCgzKSBlbHNlIGZyInt4Lmdyb3VwKDEpfXt4Lmdyb3VwKDIpfSIsIHMsIGZsYWdzPXJlLlMpICk=