Is a new roof tax deductible in 2026?

No, a new residential roof is not federally tax deductible in 2026 for a primary home. The federal Energy Efficient Home Improvement Credit (IRS Section 25C) covered some metal and asphalt cool-roof products in earlier years. The One Big Beautiful Bill Act accelerated the credit’s sunset, ending it for property placed in service after December 31, 2025. Florida has no state income tax, so there is no state-level roof deduction either. Florida’s sales tax exemption for impact-rated products covers windows, doors, and garage doors only, not roofing materials. Rental property roofs remain depreciable over 27.5 years under IRS Schedule E. Ask a CPA about cost-basis adjustments at home sale.