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Acquisition debt is debt incurred to acquire, construct, or substantially improve a qualified residence [emphasis added].

That definition, which parrots the statute, causes problems for us CPAs by using the completely not objectively measurable adjective substantially to divide the universe of home improvements into qualifying and nonqualifying categories. Typical home improvements that quickly come to mind:::

• A kitchen remodel.

• An outdoor deck or patio (where none before).

• A backyard garage (where none before).

• An addition consisting of more than 20% of the existing square footage of the house.

• An addition consisting of 10% or less of the existing square footage of the house.

• An improvement costing more than 20% of the original cost of the house.

• An improvement costing 10% or less of the original cost of the house.

As a CPA advising clients as to the deductibility of the interest to be paid on a mortgage loan, how would you navigate the definitional conundrum presented by the word substantially?