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Roofing expenditures that were necessary for the installation of solar panels are generally not eligible for the Residential Clean Energy Property Credit. Traditional roofing materials and structural components do not qualify for the credit because they primarily serve a roofing or structural function. However, there are exceptions for certain types of roofing materials that serve dual functions.
Specifically, some solar roofing tiles and solar roofing shingles that serve as solar electric collectors while also performing the function of traditional roofing are eligible for the credit. These items qualify because they serve both the functions of solar electric generation and structural support.
In summary, while traditional roofing expenditures are not eligible, solar roofing tiles and solar roofing shingles that act as solar electric collectors and provide structural support do qualify for the Residential Clean Energy Property Credit.
Sources:
Tax Credit Eligibility of Reflective Roofs to Bolster Solar Production
Publication 17 (2023)
Notice 2013-70
FS-2024-15
§ 25D. Residential clean energy credit
FS-2022-40