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Energy credit

shoover
Level 3

I have a client who install metal roofing that is appropriately pigmented and is specifically and primarily designed to reduce heat gain when installed on a dwelling unit. The roofing meets the Energy Star Program requirements and the roof coating is a eligible building envelope component. Is the roofing eligible for an energy credit in 2023?

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TaxGuyBill
Level 15

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

 

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4 Comments 4
IRonMaN
Level 15

Based on prior posts here, roofing credits are no more.


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qbteachmt
Level 15

"The roofing meets the Energy Star Program requirements"

Their energy provider might be offering a rebate or rate discount for this, then, and maybe their State. Energy Star and Fed tax credit are not the same eligibility.

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TaxGuyBill
Level 15

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

 

TaxGuyBill
Level 15

I just a little Googling and at first glance, I'm seeing things that seem to indicate that the IECC does have criteria for roofs.

But I have NOT researched it deeply, so I have no idea if that is completely accurate, if there are limited applications, or what that criteria actually is.