The new sewer line, no, that is not a tax deduction. That amount would be added to your home's basis upon sale.
Regarding the roof, it depends:
If the roof is not and does not have an Energy Star certification, that is not tax deductible. That amount would be added to your home's basis upon sale.
If this is for ENERGY STAR certified metal and asphalt roofs with pigmented coatings or cooling granules designed to reduce heat gain, it may be qualify you for a tax credit. Learn More and Find Products
Tax Credit Amount: 10% of cost
Note: There is a total combined credit limit of $500 for all purchases/improvements for all years since 2005. For purposes of figuring the roof credit, do not include labor costs.
Requirement:
ENERGY STAR certification
How to apply: click on Can I claim energy-efficient appliances or energy-saving home improvements?
