midwestcoast
Minister of Fire
regency said:I have been finishing my basement and should be able to claim the insullation as well as my insert, can I claim the drywall as it does have an "R" value?
I don't have the link saved on this computer, but I remember reading wording that said the primary purpose of the material must be insulating. The studs have R-value, vinyl siding & paint have some nominal R-value too, but that stuff isn't what the credit is intended to cover. I'd be very cautious about claiming drywall as insulation lest you invite an audit.