My friends at Owens Corning tell me their Basement Finishing System™ wall panels have been approved by the U.S. Department of Energy as a qualifying product for the homeowner tax credit made possible this year and next by the Energy Policy Act of 2005. In fact, they say the Owens Corning system is the ONLY basement remodeling solution to qualify for the Energy Tax Credit. Insulated basement walls can save up to 25 percent on heating and cooling costs. To learn more about how you can save energy, save up to $500 and get more space for living, click here. The Owens Corning certificate for energy saving products is also online, along with accompanying information. An Internal Revenue Service notice is available from the IRS.