TaxGuyBill
Level 15
02-24-2024
10:37 AM
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It would needs to meet the "prescriptive criteria" of the IECC.
Somebody else posted that they were not able to find ANY rules from the IECC about roofs. If that is the case, then the IECC doesn't have "prescriptive criteria" for roofs and the credit would NOT be allowed.
But you are welcome to research if the IECC does have criteria about roofs. If you find any, please post back here.
"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"
https://www.law.cornell.edu/uscode/text/26/25C#c