Deductions & credits

Maybe.

"Generally, expenses made to upgrade or replace a roof in preparation for installing solar panels and related equipment aren’t qualified to claim the Residential Clean Energy Credit because they primarily serve as a roofing or structural function. 

However, if you invest in certain types of solar roofing equipment like solar roofing tiles and shingles which serve as both a form of solar electric generation and traditional roofing, such investments can qualify for the credit."

Champ Opus17 shared this information:

"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."

Entering Energy Home Improvements:

1. Open your return (if not already open).
2. Enter "energy improvements" in the Search box.
3. Click on "Jump to energy improvements" link.
4. Enter "Yes" to the question, "Did you make any energy efficient improvements in 2024 or have a carryforward from 2023?". Click on Continue.
5. Enter energy improvements information, and Continue.
    

TurboTax article: 2024-2025 Energy Tax Credit: Which Home Improvements Qualify?