Tax Credits

How Much:
30% of the cost (not including installation/labor costs), up to $1,500

Timing:
Tax credit in effect in 2009 and 2010. Must be installed on your "principal residence" between January 1, 2009 and December 31, 2010.

Details:
"Metal roofs with appropriate pigmented coatings" and "asphalt roofs with appropriate cooling granules" that also meet ENERGY STAR requirements are eligible.

Roof coatings are NOT eligible for the tax credit.

The roofs that are eligible are "reflective roofs." 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 your attic space is well insulated.

Find Qualified Models:
Unfortunately, a simple list of all roofs that qualify for the tax credit does not exist.

There are many metal and asphalt (either shingles or "Modified Bitumen") roofs listed on the ENERGY STAR qualified product list. EPA can not confirm that these ENERGY STAR qualified roofs are eligible for the tax credit. Check with the manufacturer, and ask them to provide a Manufacturer Certification Statement.

If you want to look at the ENERGY STAR qualified roof list, look in the "Type" column for:

  • Metal roofs will have a Type =
           "Metal" (~ 2,000 metal roofs on ENERGY STAR list)
  • Asphalt Roofs will have a Type =
    • "Shingle" which are typically used on sloped residential roofs. (There are  approximately 50 shingle roofs on the ENERGY STAR list).
    • "Modified Bitumen" which is a rolled roof product generally used on flat roofs. (There are approximately 50 modified Bitumen roofs on the ENERGY STAR list).

ENERGY STAR qualified roofs:
Excel: http://downloads.energystar.gov/bi/qplist/roofs_prod_list.xls
PDF: http://downloads.energystar.gov/bi/qplist/roofs_prod_list.pdf

How to Apply:
File Tax Form 5695 with your tax return.
You must have a Manufacturers Certification (PDF) to qualify.

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.

Additional Tips for Superior Performance of Roof Products

Choose an installer carefully to ensure proper installation of the roof product or roof coating that will maximize durability and solar reflectance. The National Roofing Contractors Association (NRCA) provides helpful advice in its "Guidelines for Selecting a Roofing Contractor" (available at www.nrca.net ). To maximize energy and costs savings consider upgrading or installing other energy savers such as insulation and ENERGY STAR windows and HVAC equipment.