HELOC interest deduction: once acquisition debt, always acquisition debt?

[welzers]

Let's say a homeowner took out a $50,000 home equity line of credit to finance their home purchase before December 2017, and used all HELOC proceeds to acquire the home. The homeowner pays off the HELOC in full over the next two years. Fast forward to 2020, when the HELOC is still in the draw period, and the homeowner considers accessing $10,000 of the HELOC to pay for a vacation.

Would interest on that subsequent HELOC draw be deductible? Does the draw still count as acquisition debt--because all HELOC proceeds were originally used to acquire the home, and the homeowner is essentially taking out $10,000 of their own principal prepayments? Does it matter that the HELOC was opened and used for the home acquisition before December 2017?

[Opus 17]

In your example, once the original $50,000 draw is paid off, any subsequent amounts are not acquisition debt, even though they were drawn from the same line of credit.