John,
If it is a small repair, you may want to test out a product at Lowes. Homax ceiling texture. I'd suggest trying it on a scrap piece of drywall (make sure it's at ceiling height for testing). ... 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.