(a) There is allocated from the salary or wage paid to a member of the clergy, in an amount up to 50 percent of the gross salary, either of the following:
(1) The rental value of a home furnished to him or her.
(2) The rental allowance paid to him or her to rent or provide a home.
(b) As used in this section, a “member of the clergy” means a priest, minister, religious practitioner, or similar functionary of a religious denomination or religious organization.