flbxant,
As much as I would like it to be so, the answer is no. Replacing a roof is generally considered normal maintenance and is not a tax-related item. The exception might be if you truly upgrade the roof, say with special materials, in which case at least the difference between what a regular roof would cost and what extra you paid for the fancy stuff would be added to the cost basis of your house, reducing your taxable gain at the time it is sold.
