I believe the Inflation Reduction Act removed the specific mention of roofing systems designed to reduce heat gain. There is a still a general provision for "any system that is primarily designed" to reduce heat gain or heat loss, and meets IECC standards. You would have to argue that your shingles are "primarily designed" to reduce heat gain (but I think their primary function is to keep out the rain), and they would have to meet or exceed IECC standards (and I don't even know if IECC has a standard for shingles). So realistically, no.
