HELOC interest deduction - New Tax Law

[Alik Levin]

Dear all,

What's the definitive answer - and preferably pointer to authoritative resource - regarding deductability of interest on HELOC with the passage of new Tax Law?

I do realize that HELOC interest deduction now only limited to personal residence home improvement expenses.

But is it also true using HELOC on real estate investment other than your personal residence is NOT deductible even for the first $100K borrowed?

Thank you