Taxes are complicated.
The statement "the roof replacement could qualify as a tax-deductible capital improvement" is true, but subject to interpretation. It only means the cost can be deducted, when you sell the house in the future. It cannot be deducted in the year you pay for the work.
Even when you sell the property, in the future, the word "deduct" is subject to interpretation. You don't really take a typical tax deduction. You add the cost to the cost basis of your home, when you calculate the capital gain on the sale. Your capital gain will be reduced by the amount of the additional cost basis, thereby being a "deduction" from your reported capital gain income.
By the way, very few people pay capital gains/income tax on the sale of their principal home. If you owned and lived in the home, at least 2 years, there is a $250,000 exclusion ($500,000 Married filing jointly) on the capital gain. That is, the first $250,000 profit (capital gain) is tax free. But, it's still a good idea to keep track of your home improvement costs, over the years.
