This is a common question after the tax law changes in 2017, so here are the basics:
Buy, Build or Substantially Improve If the equity loan is used to buy, build or substantially improved the property which secures the loan, then the interest from the loan may be deductible.
Limited Deduction If the home equity loan interest is deductible, the deduction may be limited to only the interest on the first $750,000 of debt (the sum of mortgage and home equity loan debts). Any interest on debt amounts exceeding $750,000 may be excluded from deduction from taxable income.
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