Specific mention of roofs was removed from the code for 2023 and future years.
However, it might be possible that a roof would still count as a "building envelope component."
A building envelope component is "any insulation material or system, including air sealing material or system, which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit".
To be eligible, the component or system must meet these efficiency standards:
(A)I n the case of an exterior window or skylight, Energy Star most efficient certification requirements,
(B) in the case of an exterior door, applicable Energy Star requirements, and
(C) in the case of any other component, the prescriptive criteria for such component established by the most recent International Energy Conservation Code standard in effect as of the beginning of the calendar year which is 2 years prior to the calendar year in which such component is placed in service.
So if the roof is rated by the IECC, and if the roof meets or exceeds the standard for energy saving roofs that were published in 2021, then a roof could qualify. If IECC doesn't rate roofs, then the roof won't qualify any more.
