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.

See how a commercial roof recover with 1.5 inches of spray foam saves thousands compared to a tear-off, avoids R-25 insulation requirements, and delivers up to 92% heat-flow reduction. This before-and-after example shows how East Texas buildings can get a seamless, energy-efficient roof without the cost of full replacement.