I respectfully disagree. The sentence is very clear: "No costs relating to a solar panel or other property installed as a roof (or portion thereof) will fail to qualify solely because the property constitutes a structural component
of the structure on which it is installed" .. if you interpret "or other property installed as a roof" goes against your explanation that focuses on the words solar panel ... clearly the word OR OTHER PROPERTY is referring to any other materials being used as a roof. It goes on to say that such property will NOT FAIL to qualify solely because the property constitutes a structural component. This to me is clear that roofing work that is done to support a solar system CAN BE INCLUDED as part of your tax credit claim. I would also go further and say that since you cannot do 50% of your roof if you need to do your roof in order to support solar then the entire cost of the roof is eligible for the tax credit. I have asked two independent and unrelated CPAs, as well as H&R Block and they all agreed with me. Do yourselves a favor - don't listen to people on these web sites as we are all throwing around our interpretations. Read the paragraph and discuss what you feel with your accountant AND with recognized tax authorities. From my perspective, the code clearly states that property installed as a roof to support solar will qualify.
