Many commercial building owners don’t realize that certain roof improvements may qualify for accelerated tax treatment under Section 179. This guide explains how commercial roof restoration is evaluated, what qualifies, what doesn’t, and why restoration is often considered differently than routine repairs or full roof replacement.

Learn how spray foam roofing meets Texas R-25 code requirements while cutting energy bills by up to 97%. This commercial roof system blends insulation and waterproofing in one lightweight solution — perfect for older East Texas buildings and hail-prone areas like Tyler, Longview, and Canton.