R-value, the thermal resistance measure of insulation, varies between all insulation products whether they are fiberglass, cellulose, open-cell spray foam insulation or closed-cell sprayed-in foam insulation. Generally speaking the rule of thumb is the higher the R-value, the greater the insulating power.  Focusing on spray foam insulation materials, there is a difference between the two main types. According to industry publication, Fine Home Building, the R-value for open-cell spray foam is between R-3.5 – R-3.6 per inch. However, there are open-cell spray foam insulation products actually offer R-3.7 per inch such as Icynene Classic and Icynene Classic Max. The open cell structure of low density foam insulation means the R-value is lower than its closed-cell counterpart. Nevertheless, open-cell spray foam does offer superior and consistent thermal insulation and air sealing properties. https://www.youtube.com/watch?v=ggLAUsiuI_o&feature=youtube_gdata
Some states, municipalities and utilities have programs. Check with your coatings manufacturer for further information. As a membership benefit, RCMA provides maintains a database of current information on rebates and tax credits for installing reflective roofs. RCMA’s customized search tool can be used to find the most up-to-date listings of reflective roofing financial incentives available.

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