State tax filing

So all the arguments made are very good and well thought out, but there is one thing missing specifically in the analysis.  A new roof that supports solar panels requires a more detailed installation process than an ordinary roof installation.  I'm not an expert by any means, but if solar panels are installed on an existing roof, specifically asphault shingles, the mounting brackets are nailed/attached thru the shingle creating multiple leak points penetrations.  Understand that a typical asphault shingle has a one inch space to nail and the roof is likely to fail over time with the attachment of the solar panels.  Ideally, a solar panel installation will occur in conjunction with a new roof installation so that the proper underlayments are put in and the structural mounting brackets can be placed under the shingle.  All of this is time-consuming and expensive and a new shingle is required.  The new underlayments allow for penetrations that are self-sealing.  Why this wouldn't be considered for the tax credit doesn't make sense.  Under many of the arguments against taking the tax credit suggest that if the item does not produce solar energy then it fails.  Does that mean the mounting brackets are disqualified?  The glass over the panel disqualified?  What about the any of the other items that don't directly produce energy?  I realize i'm splitting hairs, but it seems congress wanted to encourage solar adoption and it is expensive.  Reroofing to support panels does make sense so that we don't have roofs falling down and leaking like sieves.