No. According to the IRS Instructions for Form
5695, Residential Energy Credits, the Nonbusiness Energy Property Credit is available for any insulation material or system that is specifically and primarily designed to reduce the heat loss or gain of your home, however "a component is not specifically and primarily designed to reduce the heat loss or gain of your home if it provides structural support or a finished surface (such as drywall or siding) or its principal purpose is to serve any function unrelated to the reduction of heat loss or gain."
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