You can deduct interest you pay on a loan secured by your main home (where you ordinarily live most of the time) and a second home. A second home can include any other residence you own and treat as a second home, and can be a mobile home, house trailer, recreational vehicle, or houseboat that has sleeping, cooking and toilet facilities.
PUBLICATION 936 Home Mortgage Interest Deduction
Veteran RV'ers already know, this is more for the newbies.
2005 FLEETWOOD DISCOVERY 38U