Can a home equity loan be included in the housing allowance?

by Robert
(Plano, TX)

If the pastor already receives a HA that has been agreed upon by the board, and he wants to take out a home equity loan to do some remodels on the house, can the payments on that home equity loan also be included as income tax free income on top of the already existing HA?

Just assume that the extra HA due to the equity loan is approved by the board.

Thanks :)