topic GAF Solar HDZ and ES shingles Federal Solar ITC in Deductions & credits

GAF Solar HDZ and ES shingles Federal Solar ITC

dtheo — Tue, 24 Feb 2026 06:56:19 GMT

Have a question about claiming the 30% Federal Solar ITC for a roof with GAF solar HDZ and ES shingles.

I am aware of the provision from the IRS on the credit stating:

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.

Here is what I am not clear on: The GAF solar shingle roof consists of 2 different types of shingles that will be installed. The solar "Timberline Solar ES" shingles (which actually produce energy) and the Timberline Solar HDZ Shingles (which do not produce energy themselves but are used in conjunction with the ES shingles to 'support generation').

Out of the total project cost of about 30K, only 10K is actually being spent on the "Timberline Solar ES" (energy producing) shingle. The remainder is on the non energy-producing (but solar 'supporting') 'GAF Timberline Solar HDZ shingle'.

Question is: is the entire 30K project eligible for the credit since it is all 'solar roofing'? Or is only the 30% portion of the roof that is actually an 'energy-producing shingle' eligible?

Re: GAF Solar HDZ and ES shingles Federal Solar ITC

Opus 17 — Tue, 18 Jul 2023 15:57:04 GMT

Only the energy-producing portion of the project. Note that this also includes wiring, rectifier or inverter, transfer switch, and any batteries you buy for overnight storage plus installation costs that can be allocated to energy generation. But the supporting materials and their portion of the installation costs are not eligible.

Re: GAF Solar HDZ and ES shingles Federal Solar ITC

AmeliesUncle — Thu, 20 Jul 2023 22:57:12 GMT

How exactly do they "support" generation? Do those "support" shingles cost more than 'regular' shingles?

Depending on the exact details, some or all of that cost could potentially qualify for the credit, especially because the seem to be a combined "system". This article may provide some insight on the your situation:

https://www.projectfinance.law/media/5398/taxnotes_taxcrediteligibility_jul16.pdf