No. As indicated previously, there is no relief in your situation for investing in your home construction. You may be referring to the ability to take funds from your 401(k) without penalty for your home. In your case, you are not borrowing, or paying back, you don't have a penalty because you are at the right retirement age. The only way to pay the income tax due over time is through the COVID relief.
For more information about the COVID related distributions you can look here.
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