Basements are typically the most under-utilized part of homes for living space. Finishing your basement expands your home - adding features and real value. As you research your options, learn why basements are different from the rest of your home, how you can turn your basement into a "dream room," and how construction materials can impact your finished basement for the long-term. The Basement Finishing System by Owens Corning lets you add living space without the cost of building a home addition. Renovate your basement into a new office, playroom, family room or home theater. The Owens Corning Basement Finishing System installs faster and offers benefits that drywall finishing can't. And now it can qualify you for a tax credit of up to $1,500.