Yes, if your original mortgage debt was incurred prior to 12/15/2017 and was refinanced in 2020.
And with NO additional cash taken out, terms were not extended, and additional closing costs for the refinance were not covered by the loan funds, you would still qualify under the old $1,000,000 limit.
Please see "Refinanced Grandfathered Debt" in this publication: IRS Publication 936 (2019 as 2020 is not yet released as of this date)
Example: If home acquisition debt was taken out in 2017 for $1 million for 30 years and the outstanding balance of $850,000 is refinanced in 2020. The refinanced debt term can be for 22 years or less for the mortgage interest to be fully deductible under the "grandfather" rules.
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