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.

“Thinking about a TPO overlay instead of tearing off your old roof? In Texas, overlays can trap moisture, void warranties, and cause leaks on even brand-new roofs. This guide explains the real risks and shows when restoration is a smarter, longer-lasting solution.”