Theoretically, seems like it should be cut and dried but apparently it isn't.  Those links cited above indicate there is a roof credit yet the IRS material indicates there is no credit.  Of course, our clients read the links and not the IRS stuff.

The reality of it was very few roofs qualified under the old rules.  No one wanted a white roof.  How much time was wasted trying to figure out if the pewter gray shingles qualified?  If it is dead, and from above it appears so, good riddance.