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 我05年買了一個小出租房，想cash out refinance 拿些現金來再買二個房。請教貸出的錢要交income 稅嗎？

NO

新貸款的稅能抵第一個出租房的稅嗎？

新貸款的稅利息?能抵第一個出租房的稅嗎？

Google interest tracing rule.  You need to track EXACTLY how much money from cash out refi is used to purchase the second rental, and only the interest from that exact amount can be used to deduct income from second rental. 

This requires some effort to keep track of your money.