It doesn’t. I brought it up as a counterpoint. The complaint was that vouchers establish a religion somehow despite them being made available to all the kids (they happen to choose religious schools over other schools). So the counterpoint is that the tax code LITERALLY has sections that apply [favorably] explicitly to “ministers” and that it is a much more direct tax code favoring religion than any voucher could ever be.
This is absolutely true, and applies to non-profits and to for-profits. But they cannot exclude an employee’s personal residence (used by the minister, their spouse, and their children) as can be done for ministers. For example, when I did business travel, the hotels and meals were excluded from my income, but my home was not excluded from my income.
Sorry about the snark, I usually can restrain myself, and I should have removed it before posting.