Yes, the interest on a Home Equity Line of Credit (HELOC) may be tax deductible, up to a certain limit. According to the Internal Revenue Service (IRS), you can deduct the interest on a HELOC if the loan is used to buy, build, or substantially improve your primary residence and the amount of the loan does not exceed the fair market value of your home. It's important to consult with a tax professional to determine if your specific HELOC loan meets the criteria for tax deductibility. Additionally, it's worth noting that there have been changes to the tax laws regarding HELOC interest deductibility, so it's best to keep up to date with the latest tax regulations.