Tax Credits

Metal roofs that meet ENERGY STAR requirements are eligible for the tax credit. The tax credit is for 30% of the cost of the roofing materials only, up to $1500.00. Installation or labor costs are not eligible for the 30% tax credit. There are several roofs listed on the ENERGY STAR qualified product list:

Download Energy Star Product List (PDF)

Reflective roofs are not for everyone. They will provide the most benefit in hot sunny climates where you are using your air conditioning a lot. If your house is already shaded and the roof is not exposed to much sun, then a reflective roof may not provide a significant benefit. The benefits will also be lessened if the attic space is well insulated.

The law specifies: Any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit.

To claim the tax credit for energy efficient products placed in service in 2009, you will need to file the 2009 IRS Form 5695 and submit it with your 2009 taxes (by April 15th, 2010). Currently, only the 2008 version of IRS form 5695 is available. On the 2008 1040 form, the residential energy tax credit (from form 5695) was claimed on line 53.

Also save your receipts and Manufacturer’s Certification Statement for your records. A Manufacturer’s Certification Statement is a signed statement from the manufacturer certifying that the product or component qualifies for the tax credit.

For more information on tax credits: www.energystar.gov/taxcredits

Manufacturers Certification (PDF)
US Federal Tax Credits (PDF)
Residential Energy Credits Tax Form (PDF)

Cool Roofs and Emissivity

What is Emissivity?

The emittance of a material refers to its ability to release absorbed heat. Scientists use a number between 0 and 1, or 0% and 100%, to express emittance. With the exception of a metallic surface, most roofing materials can have emittance values above 0.85 (85%). One example is a metal wrench left in the sun, which is hot to the touch because it has a low emissivity value.

Link Between Energy Savings and Emissivity Solar reflectance is the most important characteristic of a roof product in terms of yielding the highest energy savings during warmer months. The higher the solar reflective value the more efficient the product is in reflecting sunlight and heat away from the building and reducing roof temperature. This is particularly important in areas of the U.S. where peak load is a concern.

Emissivity can also contribute to a cool roof. In warm and sunny climates highly emissive roof products can help reduce the cooling load on the building by releasing the remaining heat absorbed from the sun. However, there is also evidence that low emissivity may benefit those buildings located in colder climates by retaining heat and reducing the heating load. Research on the benefits of emissivity is ongoing. Discuss reflectance and emissivity with your roofing contractor to determine what characteristics matter most given your unique climate.

ENERGY STAR Requirements

ENERGY STAR qualified roof products must meet minimum initial and aged solar reflectance values. Emissivity is not currently a requirement for ENERGY STAR qualification. However, starting December 31, 2007, EPA will post emissivity values for all products on the ENERGY STAR Qualified Products List to assist consumers in their purchasing decision. Longer term, EPA plans to revisit the possibility of adding an emissivity component to the ENERGY STAR specification.