Armstrong Retrofits Facilities with Templok® Energy Saving Ceilings and Capitalizes on Energy Storage Tax Credits

Selecting the Right Facilities for Maximum Impact

Armstrong selected installation sites based on specific criteria to maximize passive heating and cooling capabilities. The company focused on climates with significant temperature swings and facilities equipped with compatible air handling systems. This compatibility allows the Phase Change Material to properly freeze and thaw. Additionally, Armstrong prioritized locations with high employee counts to ensure the largest possible impact.

Phase One reached completion by the end of 2025. This phase included installing nearly 18,000 square feet of Templok® ceiling panels across the Lancaster, PA, campus; Pensacola, FL, manufacturing facility; and BŌK Modern® and Arktura® offices.

In early 2026, Armstrong began retrofits for the second phase, which includes 41,000 planned square feet. Phase Two features additional offices at the Lancaster campus, along with manufacturing facilities, offices, and breakrooms in Marietta, PA, and Macon, GA.

"Installations of Templok ceilings at the three manufacturing facilities are especially meaningful because the Armstrong employees working there are making the very product that benefits them every day in the workplace," said Ian Gumbert, Senior Manager, Campus Facilities and Engineering at Armstrong. "But even in administrative offices like those in Lancaster, you can't put a price on the pride our team feels by 'walking the talk' when it comes to experiencing the benefits of Templok Energy Saving Ceilings."

Capitalizing on Clean Electricity Investment Tax Credits

The opportunity for tax credits emerged before projects reached completion in 2025. A 2025 green energy tax credit study by Ryan LLC, a global tax services firm specializing in credits like 48E, found that the ceiling panels utilize qualifying energy storage technology. The panels meet Section 48E Clean Electricity Investment Tax Credit requirements.

The thermal energy storage properties from the Phase Change Material, combined with meeting certain domestic content requirements, may qualify the panels for a 40% federal tax credit*. Projects deployed in an Energy Community** qualify for an additional 10% federal credit. Along with the ceiling panels, associated suspension system, trim, and installation labor can qualify for tax credits under ITC 48E.

Fred Miller, Vice President of Tax at Armstrong, noted: "The tax credit makes energy-saving ceilings more attractive for facilities, but the biggest story here remains the long-term impact on the bottom line and the environment achieved through the ceiling panels' support in reducing energy consumption."

* This page lists various federal tax credits and deductions that your project may qualify for when purchasing Armstrong Templok Energy Saving Ceilings. This general information is not legal, tax, investment, financial, or other professional advice. You should consult your own qualified legal or tax advisor before acting on this information.

** Energy Communities are determined by the DOE Energy Community Tax Credit Bonus