To qualify for the credit, any qualified energy efficiency improvement or cost of residential energy ownership must have been for your primary home located in. An official website of the United States Government A. In general, traditional roofing materials and structural components do not qualify for credit. However, some solar roof tiles and solar roof tiles serve as solar energy collectors and, at the same time, fulfill the function of traditional roofing, since they serve both the function of solar electricity generation and structural support, so these items may qualify for credit.
Components, such as a roof or roof beams, that serve only a structural or roofing function are not eligible for the credit. Please note that the qualifying property must comply with applicable legal regulations. The residential energy real estate loan is not refundable. A non-refundable tax credit allows taxpayers to reduce their tax liability to zero, but not less than zero.