Roofs were removed from the credit for 2023 and later by the Inflation Reduction Act. Although there is a provision in the law that could possibly be stretched to include roofs, I don't think it really fits the law.
There is still a credit for "energy efficient building envelope component". The term “building envelope component” means 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. The efficiency standard such component must meet is "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."
To claim a roof installed in 2023, you would have to argue that it was specifically and primarily designed to reduce the heat loss or gain, and you would have to show that it meets or exceeds the 2021 standard for roofs established by the IECC. I don't know if roofs are even rated by the IECC, and even if they are, I would not normally consider that a roof's primary function is to prevent heat gain or loss.
