a) Mortgage Interest
Interest paid on qualified mortgage debt of up to $750,000 for primary or secondary homes may be deductible if you itemize. Home equity loan interest may be deductible if funds are used to buy, build or substantially improve the home.
c) Energy Credits (Expiring)
Some energy-efficient home credits (like solar) were phased out after September 30, 2025 — action should have been taken before expiry.
