3138659
Hello,
This year I had my torch down roof covered with a basel silicone primer layer then PM LS 200 top coat which is a white silicone and considered a cool roof. Does this count as an Energy-Saving Home improvement? This is not matal or ashphalt or related to solar. Thank you!
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No. That is not eligible for energy credit.
That's a problem. The Inflation Reduction Act removed "cool roofs" from the section 25C credit effective Jan 1, 2023.
Section 25C now says you can claim the credit for a "building envelope component." The term “building envelope component” means— (A) 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, (B) exterior windows (including skylights), and (C) exterior doors.
So you would have to argue that your roofing system was "specifically and primarily designed to reduce the heat loss or gain".
Then, your particular roof system must meet or exceed "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 you would have to look up the IECC standard for roofing systems that was in effect in 2021, and see if your roofing system meets or exceeds that standard.
My lay opinion is that Congress took out roofs for a reason, I don't know what that was, but it seems to have been on purpose. Whether your roof separately qualifies as a building envelope component specifically designed to reduce heat gain (and is therefore still allowed) would be a question for a professional tax advisor.
thank you.
Thank you. Does not seem worth the hassle. I didn't even get the CA Cool roof credit because my builder didn't put the slow (flat roof!) on the invoice. What a pain. Thank you.
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