In 2021, construction began on a secondary home in a different state than the one in which I live. I do not have a primary home, but am a renter. Tax implications?

Construction, due to supply line issues, is still not complete in 2022, but will be (probably in March or April).  What are the tax implications of building a secondary home (when I do not own a first, but am renting)?  Can any of the expenses, including Builders Risk insurance or, shortly, homeowners insurance, be a deduction?  Thank you for any help here