Deductions & credits

Hi @Anonymous .....I have a similar scenario/question.  I have a new pool loan, reported on credit report and loan statements as "Home Improvement Loan" and secured by a UCC.  I agree, it appears the IRS 936 language you quoted allows the interest  to be deductible.  I did not receive a 1098 for the interest paid from the Credit Union.  Did you ever get any resolution with this?  Thanks!