I am working with a property owner on a flat roof tilt-leg system.  They would like to use bifacial modules to capture more power from the backside of the modules. If we re-roof to get a more reflective surface (and boost power) can we include these costs in the federal ITC calculation?

Comments

Hi Anon,

If you don't block module backside and can show boost value, then the cost of the roof that is in excess of the cost of a regular roof replacement (and can be demonstrated to be integral to the energy production model) can be included in the credit calc. Of course, this is tax advice coming from a solar designer - even though I am posting a commonly accepted tax strategy, please only take tax advice from a qualified tax professional.

All the research I have done on this subject says "yes" as a white TPO would now have a "direct" impact on energy production. I would also point out that if you only cover 50% of the roof with solar, then only 50% of the total cost of installing the white TPO, would qualify for the ITC.

I agree... however, the reflection is coming from all directions... not just the portion covered by panels.  (But consult your tax counself... I'm just a contractor.)