Tax on Clergy housing allowance in Indiana

Does Indiana require you to pay income tax on clergy housing allowance, that is excluded from federal taxes? 

 

If it doesn't, then when I enter my 1099-R, question 16, State Distribution, should I enter the taxable amount I entered in 2a? I calculated 2a by subtracting my housing expenses/ allowance from the Gross distribution in box 1.  Or do I have to put the full gross distribution from box 1 in box 16?