新的稅法限製cashout refin後額外的利息抵扣：

剛才GOOGLE的：
Is a cash out refinance tax deductible?
But starting with 2018 tax returns filed in 2019, interest paid on a cash-out refinance or home equity loan is only deductible if used to buy or make “substantial improvements” to your home.Sep 12, 2019
所以你的情況對於第一個房是似乎沒有增加抵扣額。不過我不是CPA，但按照上麵的文字是這樣的。如果你CASHOUT的錢不是用來買新房，而是修舊房，就可以抵扣。