What happened to the energy tax credit for new roofs?
How the roof credit worked
The old credit covered only the materials for qualifying cool roofs, products that met ENERGY STAR requirements for solar reflectance. It was a modest percentage of material cost with a small lifetime cap, so even then it was rarely the reason to choose a roof.
What changed
- 2023: the Inflation Reduction Act rebuilt 25C around insulation, windows, doors, skylights and heating and cooling equipment, and roofs were left out. The IRS published a correction to its 2023 instructions confirming metal and asphalt roofs no longer qualify.
- After 2025: the budget law signed in July 2025, often called the One Big Beautiful Bill Act, ended 25C for property placed in service after December 31, 2025.
Why the claim still circulates
Old blog posts and product pages were written when the credit existed and were never updated. If anyone tells you a 2026 roof earns a federal energy credit, ask for the IRS form and line number; there is not one.
What a cooler roof still does
Lighter, reflective shingles and good attic ventilation still lower attic temperatures and can trim cooling costs in a Georgia summer. Some electric utilities and EMCs run their own efficiency programs, usually aimed at insulation, air sealing or equipment rather than roofing, so check with yours. See best shingle colors for Georgia heat and attic heat and shingles. This is general information, not tax advice.