What is the income tax advantage of home equity loans?

Interest on home equity loans $($loan amount up to $$100,000)$ is tax$-$deductible

Payments on home equity loans $($loan amount up to $$100,000)$ are tax$-$deductible

Interest on home equity loans is tax$-$deductible if it is used improve the home, and the total debt on the home cannot exceed $$750,000.$

Total payments on home equity loans are tax$-$deductible if the loan is used improve the home, and the total debt on the home cannot exceed $$750,000.$