No. Only interest on acquisition debt is deductible.
Acquisition debt is debt used to buy, build or remodel your home. You have to trace the balances. For example, you bought the home for $130,000 with a $20,000 down payment and a $110,000 mortgage. Your acquisition debt is $110,000. At some time, you obtained an HELOC and did not use it for an improvement. Your acquisition debt is still $110,000. Recently, you refinanced and your original balance is paid down to $100,000, your new loan is $115,000. Your acquisition debt is still $100,000, so your interest is 86.9% deductible.
Some of the closing costs can be added to your acquisition debt but not all of them, these are listed in publication 523.
