Is a Home Equity Line of Credit or Home Equity Loan used to buy a second home tax deductible beyond $100,000?

Question by Evan: Is a Home Equity Line of Credit or Home Equity Loan used to buy a second home tax deductible beyond 0,000?
Would a Home Equity Line of Credit or loan used to buy a home be considered a Home Aquisition Debt instead of a Home Equity Debt?

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Home Equity Loans & Second Mortgages

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