For tax years prior to 2023 certain roofs were eligible for the tax credit. See IRS Form 5695 Instructions (2022) on page 2 under Qualified energy efficiency improvements - https://www.irs.gov/pub/irs-prior/i5695--2022.pdf
Any metal roof with appropriate pigmented coatings or asphalt roof with appropriate cooling granules that are specifically and primarily designed to reduce the heat gain of your home.
For tax year 2023 the eligibility for certain roofs was removed. See IRS Form 5695 Instructions (2023) on page 2 and 3 under Qualified energy efficiency improvements - https://www.irs.gov/pub/irs-pdf/i5695.pdf
Qualified energy efficiency improvements. Qualified energy efficiency improvements are the following building envelope components installed on or in your main home that you owned during 2023 located in the United States if the original use of the component begins with you, the component can be expected to
remain in use at least 5 years, and the component meets certain energy standards.
• Any insulation material or system and air sealing material or system that is specifically and primarily designed to reduce heat loss or gain of a home when installed in or on such a home.
• Exterior windows and skylights.
• Exterior doors.
