There's a piece of folk wisdom left over from decades past that says home equity interest is deductible, full stop. Plenty of people still run their math on it. The rules changed in 2018. For the way this site uses a line of credit, the interest usually isn't deductible. And Dynamic Banking should never have leaned on that deduction anyway.
Federal rules right now only allow the deduction when the borrowed money buys, builds, or seriously improves the home that secures the line of credit. Renovate the kitchen with a HELOC draw and that interest can qualify. Use it for paycheck parking, chunking a car loan, or covering bills between paydays, and it doesn't count. It makes no difference that your house secures the debt. What matters to the IRS is where the money went, not where it came from.
And even the qualifying interest only helps if you itemize. The standard deduction is large enough now that most households never do, which turns the whole question academic for them.
Here's why I say that's fine. Dynamic Banking does its work by cutting the interest you owe. That comes mainly from average daily balance mechanics and disciplined chunks. A deduction only refunds a slice of interest you actually paid. Paying less interest beats deducting some of it every time the choice exists. If your chunk math only works when a tax deduction props it up, the math doesn't work.
If you do use part of a line for genuine home improvements, keep records showing which draws went where, because mixed-use lines get messy at tax time. And I'm a licensed insurance broker, not a CPA. Before you claim anything, put your real numbers in front of a tax preparer who can look at the whole return.