Mortgage interest is only deductible for your primary residence and one other home. Additionally, if you take out a second mortgage/HELOC, it’s only deductible

Mortgage interest is only deductible for your primary residence and one other home. Additionally, if you take out a second mortgage/HELOC, it’s only deductible if you use the money to improve the property. There may be additional tax benefits that accrue to a business that is paying interest, but that’s separate from personal deductions.