The definition of qualified property under Section 179 was expanded in 2017 under TCJA to include the following real property improvements to nonresidential buildings: Roofing Fire protection and alarm systems Security systems HVAC systems So you can expense roofing under Section 179 as long as it is an improvement to a commercial property and meets the Section 179 criteria. 

Qualified mortgages (VA, FHA, conventional etc.) get underwritten to Fannie/Freddie/Ginnie standards and get sold on the secondary market as securities.  

For borrowers with low or mid-range credit scores, what are some strategies for securing hard money loans?

It's a very comprehensive of how to safely find and fund a private money loan secured by real estate that has a lot of equity protection.

If you’re in the fix-and-flip game, you know that securing the right funding can make or break your project.

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Isn't some sort of certificate of compliance supposed to be secured by the city inspector saying as much?

It's in the BP bookstore and a comprehensive guide to finding and funding a private money loan safely and secured by real estate.

My strategy is to use the heloc as the down payment to purchase the land and secure financing for a construction loan.

Regardless of her relationship with him, you could breach her trust.