Which parts of a roofing project could qualify for an energy tax credit?
Short answer. For work done in 2026, none of it: the federal home improvement credit and the residential solar credit both ended after December 31, 2025. For projects completed in 2025, the roof covering itself did not qualify, but qualifying attic insulation, ENERGY STAR skylights and solar electric shingles installed that year may have.
Component by component
- Shingles or metal roofing. Not eligible since 2023, cool roof or not.
- Attic insulation added during the project. Eligible under the home improvement credit, Section 25C, if installed by the end of 2025 and meeting the energy code criteria; claimed on IRS Form 5695.
- Skylights. ENERGY STAR certified skylights could count toward the 25C credit for 2025 installations.
- Solar shingles or panels. The residential clean energy credit, Section 25D, covered the solar electric portion, not the ordinary roofing around it. It ended for expenditures after 2025, and the IRS treats an expenditure as made when the installation is complete.
- Ventilation, underlayment, decking and roofing labor. Never eligible.
If your project was in 2025
Ask your roofer for an invoice that separates the insulation, skylights or solar from the roofing, with product names. If you already filed without claiming something eligible, a tax preparer can tell you whether an amended return makes sense.
Other places to look
Check your electric utility or EMC for insulation or weatherization rebates, and income-qualified households can ask a local community action agency about the Weatherization Assistance Program. For keeping a hot attic from shortening roof life, see attic heat and shingles; for the solar side, see replace your roof before solar. This is general information, not tax advice.