Is a new roof considered as qualified energy efficiency improvements?

The IRS says in this document:

Q. Is a roof eligible for the residential energy efficient property tax credit?

A. In general, traditional roofing materials and structural components do not qualify for the credit. 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 may qualify for the credit. Components such as a roof's decking or rafters that serve only a roofing or structural function do not qualify for the credit.

Specific mention of roofs was removed from the credit by Congress in the Inflation Reduction Act.  There is still a credit for insulation materials that might include roofs.  You have to prove both of these statements are true:

• 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:  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.