Cash out refinance scenario: will all the interest be deductible?

[Jack B.]

So it's a house that was my primary residence for 2 years, then a rental for 4 years, then back to a primary residence for 2 years and counting. I moved back into...

I'm considering cash out refinancing the property to tap 150K equity on a house I put 11K down for...My cash flow is 1K a month after all expenses and budgeting for vacancy, capex, etc. IF I rent it back out, which I may do in the future. My interest rate is 3.25%. I do not have PMI anymore, that was removed.

Will I still be able to deduct ALL of the interest when I rent it back out considering it's currently a primary residence? I would imagine so. I'm not refinancing it as a rental but as a primary residence, so I would think once I put  back into service the loan from when I put it back into service would be the one that matters.