Per the fact sheet updated on Jan 17, 2025, I believe roofing is not eligible unless it has to do with solar power.
Updates to frequently asked questions about the Energy Efficient Home
Improvement Credit (§ 25C) and the Residential Clean Energy Property Credit (§ 25D)
FS-2025-01, January 2025
Q2. Are roofing expenditures that were necessary for the installation of solar panels eligible for the credit? (updated
Jan. 17, 2025)
A2. In general, traditional roofing materials and structural components do not qualify for the 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.
https://www.irs.gov/credits-deductions/frequently-asked-questions-about-energy-efficient-home-improv...
