Baldwin & Mobile County, Alabama
Is there a new roof tax credit in 2026?
For most Alabama homeowners: no. The federal Energy Efficient Home Improvement Credit (Section 25C) — the credit behind most “roof tax credit” searches — expired for work done after December 31, 2025 (as of 2026-08-18). A roof you install in 2026 does not qualify for it.
This isn't tax advice. It's a plain answer to a question a lot of roofing sites are about to get wrong in 2026 by leaving old credit language live. Confirm your own situation with a tax professional.
The federal credit, precisely
Section 25C expired for work done after 2025
The Energy Efficient Home Improvement Credit, Internal Revenue Code Section 25C, allowed a federal income-tax credit for qualifying energy-efficiency home improvements placed in service from January 1, 2023 through December 31, 2025. As of that end date, the credit is no longer available for improvements completed after it. That's confirmed directly on the IRS's own page for the credit (read 2026-08-18).
Roofing materials do not appear in the IRS's current list of qualifying property for this credit — the categories are exterior doors, windows, skylights, insulation and air sealing, central air conditioners, heat pumps, water heaters, and biomass stoves or boilers. A new roof, by itself, was never squarely a listed category under the credit's most recent structure.
Whatever ends up paying for the roof, it starts with knowing what the roof actually needs.
For context
What a similarly-named credit covered in earlier years
Confusion about a “roof tax credit” usually traces back to an earlier version of federal energy-efficiency tax law, under which certain reflective metal roofing and asphalt-with-cooling-granule products meeting specific criteria were, in some prior years, associated with a federal credit. That earlier provision is not part of the credit as most recently structured, and the point is moot in 2026 regardless — the whole 25C credit expired for work completed after 2025.
We're keeping this section general on purpose rather than citing exact years or percentages for a provision that no longer applies — the details of expired tax law are a question for a tax professional or the IRS directly, not for a roofing contractor's website.
The honest good news
Two real benefits still apply in Alabama
Neither is the federal credit people are searching for, and neither is tax advice — but both are real, current, and worth knowing about.
$3,000
Alabama state income-tax credit for mitigation workCode of Alabama § 40-18-15.5 · Strengthen Alabama Homes FAQ (Q4)
Under Code of Alabama § 40-18-15.5, per the Strengthen Alabama Homes FAQ (Q4) (as of 2026-08-18). This is a state credit, separate from anything federal, and separate from the Strengthen Alabama Homes grant itself. It reduces what you owe in Alabama income tax — confirm your own eligibility with a tax professional.
35–60%
Mandated FORTIFIED insurance discount
Not a tax benefit — an insurance one. Alabama law requires every admitted carrier to discount the hurricane portion of the premium by 35–60% and the other-wind portion by 20–35% for a FORTIFIED-designated home (Ala. Code § 27-31D-2.1).
By-carrier breakdownNothing on this page is tax advice, and Liberty Roofing is a roofing contractor, not a tax professional or an accountant. Confirm the tax-credit figure and your own eligibility with a tax professional before you count on either number.
The short version
What's a credit, what isn't, in one list
Not available in 2026
- Federal 25C credit for a new roof (expired for work after Dec 31, 2025)
- A standard federal deduction for roof repair
Real, in Alabama, in 2026
- AL state income-tax credit, up to $3,000, for mitigation work (Code of Alabama § 40-18-15.5)
- Strengthen Alabama Homes grant, up to $10,000
- Mandated FORTIFIED insurance discount
Common questions
Roof tax credit FAQ
- Is there a new roof tax credit in 2026?
- Not a federal one, for most Alabama homeowners. The federal Energy Efficient Home Improvement Credit (Section 25C) — the credit people mean when they search this — was allowed only for qualifying property placed in service through December 31, 2025 (irs.gov, as of 2026-08-18). A roof installed in 2026 does not qualify for that federal credit. What's real in Alabama is a state income-tax credit of up to $3,000 for mitigation work (Code of Alabama § 40-18-15.5) — a different program, smaller, and not automatic. Confirm your own situation with a tax professional.
- Does a new roof qualify for a tax credit?
- As a federal matter, no — the federal home-improvement energy credit that some roofing materials were historically associated with expired for expenditures after December 31, 2025, and the IRS's current list of qualifying property (doors, windows, skylights, insulation, air sealing, heat pumps, water heaters, biomass stoves and boilers) does not include roofing at all. A new roof itself was never squarely a listed category in the credit's most recent form.
- Does a metal roof qualify for a tax credit?
- Not under current federal law. In earlier years, a similarly-named federal credit briefly covered certain reflective metal and asphalt roof products meeting specific criteria, but that is not part of the credit as most recently structured, and the whole credit has since expired for work done after 2025 regardless. Don't plan a metal roof purchase around a federal tax credit in 2026 — talk to a tax professional if you want the full history of what applied in which year.
- Can I deduct a roof repair on my taxes?
- Generally, no — routine roof repair or replacement on a personal residence is not a standard federal income-tax deduction. There are narrow exceptions (a home office, a rental property, a casualty-loss claim in specific circumstances) that depend entirely on your situation and aren't something a roofing contractor can advise on. A tax professional is the right source for whether any of those apply to you.
- What roof-related tax benefit still exists in Alabama in 2026?
- The Alabama state income-tax credit for mitigation work, up to $3,000, under Code of Alabama § 40-18-15.5 (Strengthen Alabama Homes FAQ (Q4), as of 2026-08-18). It sits alongside two other real, non-tax benefits: the Strengthen Alabama Homes grant (up to $10,000 toward a FORTIFIED roof, doesn't need to be repaid) and Alabama's mandated FORTIFIED insurance discount (35–60% off the hurricane portion of your premium, 20–35% off other-wind, Ala. Code § 27-31D-2.1). None of these are tax advice — confirm the tax pieces with a tax professional.
Where to go next
Start here
- What a roof costs hereWhat actually moves the number on a Gulf Coast roof, and how to compare quotes like for like.
- Paying for itFinancing, insurance, and the Alabama grant — which path fits which situation.
- The Alabama roof grantThe state program that pays toward a stronger roof, and who qualifies.
- FORTIFIED roofingThe standard built for exactly the wind record this coast has.
Free inspection · no obligation
Whatever's paying for the roof, start with what it actually needs
We'll inspect the roof and give you a straight answer, then help you think through the grant, the tax credit, financing, or insurance — whichever actually fits.
Liberty Roofing is a licensed Alabama roofing contractor, not a tax professional. Nothing on this page is tax advice.