Interest on home equity loans or lines of credit are still deductible, but only if the loan is used to buy, build, or substantially improve the home and the total mortgage doesn’t exceed $750,000.
If the loan proceeds are used for something else (for example, to pay off debt) in 2018 through 2025, the interest is not deductible.
See this FAQ: https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...
