State tax filing

I agree, that is what it is saying.  However, that does NOT mean that everything in connection with the roof is deductible.

I've been a tax professional for many years and I HAVE looked at this closely, and I have not seen anything that specifically allows it (beyond what I had mentioned in my original comment).

Just because people claim a tax credit and the IRS does not audit them on it, does NOT mean that the credit is allowable.