: Prior to the 2017 reform, interest on up to $100,000 of home equity debt was deductible regardless of how the funds were used.
Publication 936 (2025), Home Mortgage Interest Deduction - IRS home buying incentives 2017
In 2017, home buying incentives were defined by a mix of long-standing federal programs, state-level assistance, and a major shift in tax policy at the end of the year. Federal Mortgage Tax Incentives : Prior to the 2017 reform, interest on