Per ANSI/IICRC S500 Standards and Reference Guide.
"Restorers should consider drywall restoation when it can e verified that no structural integrity has been lost. Dywall can be restoragle if the wat ... read more
http://www.houselogic.com/home-advice/tax-credits/how-to-collect-tax-energy-credits/
I do not believe that would qualify. Only the materials qaulifies for the credit.