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Level 3
posted Aug 13, 2025 2:21:48 PM

HELOC INTEREST in 2026

I know that the restrictions on what HELOC Interest is deductible was limited by the TCJA of 2017. Those restrictions expire at the end of 2025. The IRS website says interest will be fully deductible in 2026 unless the law changes, and to monitor for changes in the law.  Can anyone tell if the One Big  Beautiful Bill (OBBB) or other legislation has extended the restrictions into 2026? Thanks!

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1 Replies
Level 15
Aug 13, 2025 5:29:37 PM

The new tax law makes the restrictions on home equity loan interest permanent.