See page 10 of Publication 936, which explains what a "substantial improvement" is for purposes of the mortgage interest deduction:
Substantial improvement. An improvement is substantial if it:
• Adds to the value of your home,
• Prolongs your home's useful life, or
• Adapts your home to new uses.
Repairs that maintain your home in good
condition, such as repainting your home, aren't
substantial improvements.
Purchasing appliances and furniture are not home improvements.
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