qualified home improvement loan

(4) Qualified home improvement loan The term “qualified home improvement loan” means the financing (in an amount which does not exceed $15,000)— (A) of alterations, repairs, and improvements on or in connection with an existing residence by the owner thereof, but (B) only of such items as substantially protect or improve the basic livability or energy efficiency of the property.

Source

26 USC § 143(k)(4)


Scoping language

For purposes of this section
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