The Federal Investment Tax Credit (ITC) is a tax incentive offered by the United States federal government to encourage the adoption of renewable energy sources, including solar energy systems and certain types of roofing systems. This tax credit allows eligible property owners to deduct a percentage of the cost of installing a qualified roofing system from their federal taxes. For roofing, the ITC is applicable to certain types of metal roofs that meet specific energy efficiency criteria, such as cool roofs or those with integrated solar panels. The specific percentage of the credit and eligibility requirements may vary depending on the year and the specific provisions of the tax code.