Deductions & credits

No.  

 

Certain solar panel configurations, where the electricity-producing device is also a structural part of the roof, qualify for the credit and are not disqualified because they are also structural.  But the roof structure, including upgrades that might be required to support the weight of a solar system, are not eligible.

 

https://www.irs.gov/pub/taxpros/fs-2022-40.pdf

Are roofing expenditures that were necessary for the installation of solar panels eligible for the Residential Clean Energy Property Credit? (added December 22, 2022)
A2. In general, traditional roofing materials and structural components do not qualify for the Residential Clean Energy Property Credit because they primarily serve a roofing or structural function. However, some solar roofing tiles and solar roofing shingles serve as solar electric collectors while also performing the function of traditional roofing, serving both the functions of solar electric generation and structural support and such items qualify for the credit.