Programa Federal de Crédito Contributivo para vivienda de alquiler
A través del Programa de Créditos Contributivos para Viviendas a Bajo Costo de Alquiler se ofrece un incentivo financiero para desarrollar y rehabilitar vivienda de alquiler para familias de ingresos bajos y moderados. Los dueños e inversionistas en proyectos participantes pueden usar el crédito como una reducción dólar por dólar de su responsabilidad contributiva federal. Este programa se maneja a tenor con la Sección 42 del Código de Rentas Internas Federal.
El producto de la venta de los créditos contributivos federales se utiliza para construir o rehabilitar unidades de vivienda de alquiler para personas de ingresos bajos y moderados. Este crédito se puede reclamar durante 10 años siempre que el proyecto cumpla con los requisitos establecidos en la Sección 42 de ocupación y renta durante el periodo de cumplimiento. El periodo de cumplimiento es de 15 años para los inversionistas y 30 para los dueños (periodo de uso extendido).
La cantidad de créditos contributivos disponibles para adjudicar se calcula a base de la población de Puerto Rico, según actualiza la Oficina del Censo, multiplicada por la tasa que establece el Congreso de Estados Unidos.
Puede referirse a la Sección 42, otras aplicables de HUD y a los siguientes reglamentos: Qualified Allocation Plan 2015 (QAP 2015), Internal Revenue Code, IRS Bulletins, HUD Regulations, etc. También está disponible el LOW-INCOME HOUSING TAX CREDIT QAP 2016.
En el año 2015, se llevó a cabo una ronda competitiva, para referencia vea los documentos requeridos haciendo click aquí.
En 2016, se publico un Anuncio-Publicado-en-Primera-Hora-el-viernes-10-de-junio-2016 PDF sobre vista pública para comentarios sobre el borrador del “2016 Low Income Housing Tax Credit- Allocation Plan“, la misma se llevó a cabo el 30 de junio de 2016.
26 CFR Internal Revenue at Cornell University Law School 
Programa Federal de Créditos Contributivos para Viviendas a Bajo Costo de Alquiler
| # | Proyecto | Tipo | Unidades | Municipio | Permiso de Uso |
| 1 | Nuevo San Antonio I | Familia | 60 | Aguadilla | 1988 |
| 2 | Nuevo San Antonio II | Family | 40 | Aguadilla | |
| 3 | Alameda I | Family | 150 | San Juan | |
| 4 | Alameda II | Family | 150 | San Juan | |
| 5 | Vistas del Mar | Egida | 152 | Fajardo | |
| 6 | Humacao Rental | Family | 45 | Humacao | |
| 7 | Verde Mar Rental | Family | 55 | Humacao | |
| 8 | Los Flamboyanes | Family | 37 | Ponce | |
| 9 | Paseo Santa Juanita | Family | 46 | Bayamon | 1989 |
| 10 | Bayamón Country Club | Family | 300 | Bayamon | |
| 11 | Santa Juanita Apartments | Family | 45 | Bayamon | |
| 12 | Alameda III | Family | 150 | San Juan | |
| 13 | Villas de Orocovix IV | Family | 40 | Orocovis | |
| 14 | Las Camelias | Family | 166 | San Juan | 1990 |
| 15 | April Gardens II | Family | 48 | Las Piedras | |
| 16 | Mirador del Toa | Family | 48 | Toa Alta | |
| 17 | Puerto Rico Historic Zone | Family | 67 | San Juan | |
| 18 | Brisas del Mar | Family | 66 | Hatillo | 1991 |
| 19 | Puerta del Mar | Family | 66 | Hatillo | |
| 20 | Ponce de Leon 1507 | Family | 116 | San Juan | |
| 21 | Torres de Plata II | Family | 78 | Toa Alta | |
| 22 | Torres de Plata I | Family | 72 | Toa Alta | |
| 23 | Jardines de Juncos | Family | 60 | Juncos | 1992 |
| 24 | Parque Real Apts. | Family | 99 | Lajas | |
| 25 | Vistas de Jagueyes | Family | 41 | Aguas Buenas | |
| 26 | Villas del Mar | Family | 32 | Hatillo | |
| 27 | San Francisco Village | Family | 84 | Cabo Rojo | |
| 28 | Villas de Hatillo | Family | 72 | Hatillo | |
| 29 | Los Angeles Housing | Elderly | 124 | San Juan | |
| 30 | Virgen del Pozo | Family | 70 | Sabana Grande | 1993 |
| 31 | Hucares II | Family | 72 | Naguabo | |
| 32 | San Francisco Court | Family | 78 | Cabo Rojo | |
| 33 | April Gardens III | Family | 32 | Las Piedras | |
| 34 | San German Apts. | Family | 84 | San Germán | |
| 35 | Villa Enedina III | Family | 32 | San Germán | |
| 36 | Lares Gardens I | Family | 102 | Lares | |
| 37 | Hormigueros Apartments | Family | 40 | Hormigueros | |
| 38 | Vista Linda Apartments | Family | 50 | Sabana Grande | 1994 |
| 39 | Villa Esperanza | Elderly | 60 | Hatillo | |
| 40 | Villa Enedina I | Family | 24 | San Germán | |
| 41 | Villa Enedina II | Family | 32 | San Germán | |
| 42 | Jardines de Juncos II | Family | 35 | Juncos | |
| 43 | Jardines de Juncos III | Family | 35 | Juncos | |
| 44 | Los Claveles II | Family | 170 | Trujillo Alto | |
| 45 | Bahia Guayanilla | Family | 94 | Guayanilla | |
| 46 | Rio Grande Elderly | Elderly | 31 | Rio Grande | |
| 47 | Villa de la Rosa Apartments | Family | 136 | Aiboinito | 1995 |
| 48 | Golden Village IV | Family | 56 | Aiboinito | |
| 49 | Villas de Orocovix V | Family | 51 | Orocovis | |
| 50 | Villa Julia I | Family | 24 | Quebradillas | |
| 51 | Villa Julia II | Family | 24 | Quebradillas | |
| 52 | Villa Julia III | Family | 24 | Quebradillas | |
| 53 | Villa Julia III-A | Family | 24 | Quebradillas | |
| 54 | Villa Julia IV | Family | 16 | Quebradillas | |
| 55 | Villa Julia IV-A | Family | 16 | Quebradillas | |
| 56 | Villa Julia 5-9 | Family | 24 | Quebradillas | |
| 57 | Jardines de Loíza | Family | 80 | Loiza | |
| 58 | Villa Julia VI | Elderly | 16 | Quebradillas | 1996 |
| 59 | Villa Julia VII | Elderly | 24 | Quebradillas | |
| 60 | Villa Julia VIII | Elderly | 16 | Quebradillas | |
| 61 | V & B Apts. | Family | 81 | Barceloneta | |
| 62 | Ceiba Valley | Family | 33 | Ceiba | 1997 |
| 63 | Bellas Piedras | Family | 32 | Las Piedras | |
| 64 | Parque Retiro I | Elderly | 100 | Quebradillas | |
| 65 | Colinas de Jaguas II | Family | 32 | Ciales | |
| 66 | Santa Teresita | Elderly | 32 | Orocovis | |
| 67 | Parque Del Retiro II | Elderly | 100 | Morovis | |
| 68 | Casa Rosa I | SRO | 97 | San Juan | 1998 |
| 69 | Castilla Valley I | Family | 32 | Isabela | |
| 70 | Rio Grande Estates | Elderly | 90 | Rio Grande | |
| 71 | Hayuya I | Elderly | 32 | Jayuya | |
| 72 | Virginia Valley | Family | 28 | Juncos | |
| 73 | Jardines de Piedras Blancas | Family | 69 | San Sebastian | |
| 74 | Lares Gardens Apts. II | Family | 30 | Lares | 1999 |
| 75 | Trujillo Alto Estates | Family | 250 | Trujillo Alto | |
| 76 | Paseos Reales | Family | 24 | Arecibo | |
| 77 | Ocean Park Tower | Elderly | 200 | San Juan | |
| 78 | Villa Fajardo I | Family | 136 | Fajardo | |
| 79 | San Cristobal Apartments | Family | 53 | San Juan | |
| 80 | San Sebastian Apts. | Family | 25 | San Juan | |
| 81 | Villa Rincón | Family | 83 | Rincón | |
| 82 | Las Brisas | Family | 70 | Jayuya | |
| 83 | Buena Vista Apartments | Family | 70 | Gurabo | |
| 84 | San Ildefonso Apartments | Family | 100 | Coamo | |
| 85 | Vista del Río Apartments | Family | 50 | Añasco | |
| 86 | Alturas de Monte Verde Apts. | Family | 60 | Vega Alta | |
| 87 | Parque de Lajas | Family | 78 | Lajas | |
| 88 | Loiza Gardens Apts. | Family | 110 | Loiza | |
| 89 | LCS Apartments | SRO | 160 | San Juan | 2000 |
| 90 | Yauco Elderly Housing (Estancia Dorada) | Elderly | 136 | Yauco | |
| 91 | Jardines de las Flores | Family | 24 | Coamo | |
| 92 | Egida La Merced Housing | Elderly | 84 | San Juan | |
| 93 | Sierra Bayamón Apartments | Family | 262 | Bayamon | |
| 94 | Marie Garden Apts. | Family | 24 | Cabo Rojo | |
| 95 | Playa Azul Apartments | Family | 34 | Luquillo | |
| 96 | Toa Alta Estates (Terrazas del Cielo) | Family | 208 | Toa Alta | 2001 |
| 97 | Toa Baja Elderly | Elderly | 160 | Toa Baja | |
| 98 | San Cristobal Apartments | Family | 61 | Barranquitas | |
| 99 | Jardínes de Loiza Apartments II | Family | 27 | Loiza | |
| 100 | Peninsula Houses(Parque Victoria) | Family | 102 | San Juan | 2002 |
| 101 | Jardines de Aibonito | Family | 24 | Aibonito | |
| 102 | Lomas de Santa Marta | Elderly | 132 | San Germán | |
| 103 | La Estancia Homes | Family | 67 | Humacao | |
| 104 | Villas de Florida II | Family | 86 | Florida | |
| 105 | Sagrado Corazón | Family | 105 | Arroyo | |
| 106 | Finca Galateo | Family | 311 | Rio Grande | |
| 107 | Ciudad Felíz | Elderly | 130 | Cataño | 2003 |
| 108 | Casa Rosa II-SAN AGUSTIN | SRO | 78 | San Juan | |
| 109 | Jardin del Atlantico | Elderly | 132 | Aguadilla | |
| 110 | Parque San Juan | Family | 56 | San Juan | |
| 111 | Monserrate Apartments | Elderly | 103 | Hormigueros | |
| 112 | Vistas del Rio Apartments II | Family | 168 | Trujillo Alto | 2004 |
| 113 | Ponce Elderly Housing | Elderly | 94 | Ponce | |
| 114 | San Fernando Elderly Center | Elderly | 70 | Mayaguez | |
| 115 | San Martin Twin Towers (Villa Venecia) | Family | 360 | Guaynabo | 2005 |
| 116 | Comerio Housing | Elderly | 52 | Comerio | |
| 117 | Villalba Housing | Elderly | 56 | Villalba | |
| 118 | San Miguel Home for the Elderly | Elderly | 82 | Bayamon | |
| 119 | La Inmaculada Elderly Housing | Elderly | 120 | San Juan | |
| 120 | Juana Diaz Elderly Housing | Elderly | 83 | Juana Diaz | |
| 121 | Sunrise Elderly Apts. | Elderly | 42 | San Juan | |
| 122 | Loiza Home for the Elderly | Elderly | 120 | Loiza | |
| 123 | Egida Enfermeria Practica Lic PR | Elderly | 81 | San Juan | |
| 124 | Coamo Senior Housing | Elderly | 108 | Coamo | 2006 |
| 125 | Arecibo Senior Housing (Egida Miraflores) | Elderly | 120 | Arecibo | |
| 126 | Apartamentos Notre Dame | Elderly | 88 | Caguas | |
| 127 | Egida del Policia-Trujillo Alto | Elderly | 98 | Trujillo Alto | |
| 128 | Egida del Policia Zona Sur | Elderly | 66 | Ponce | |
| 129 | Jardines de Mayaguez | Family | 275 | Mayaguez | |
| 130 | Jardines de Carmeni Apartments | Family | 24 | Adjuntas | |
| 131 | Florida Garden Apartments | Family | 19 | Florida | |
| 132 | Vieques Elderly Apartments | Elderly | 28 | Vieques | |
| 133 | Morovis Elderly Apartments (Egida del Monte) | Elderly | 92 | Morovis | |
| 134 | Ponce Elderly II | Elderly | 80 | Ponce | |
| 135 | Santa Isabel Senior Housing | Elderly | 120 | Santa Isabel | 2007 |
| 136 | Cabo Rojo Elderly Apartments | Elderly | 88 | Cabo Rojo | |
| 137 | El Remanso de Paz | Elderly | 50 | Ponce | |
| 138 | Isabela Elderly Apts | Elderly | 24 | Isabela | |
| 139 | El Remanso | Elderly | 51 | Carolina | 2008 |
| 140 | Jardin de las Catalinas | Elderly | 132 | Caguas | |
| 141 | Brisas del Mar Elderly | Elderly | 102 | Guayama | |
| 142 | Laderas del Rio Elderly Plaza | Elderly | 124 | Bayamon | |
| 143 | Jardin de Santa Maria | Family | 101 | Mayaguez | |
| 144 | Marivi Apartments | Family | 96 | Morovis | |
| 145 | Villa Esperanza | Elderly | 100 | Carolina | |
| 146 | Villa Providencia | Elderly | 75 | Guaynabo | |
| 147 | Santiago Fajardo Village | Elderly | 60 | Fajardo | |
| 148 | Patillas Elderly Apartments (Egida del Bosque) | Elderly | 120 | Patillas | |
| 149 | Rio Dorado Elderly Apartments | Elderly | 120 | Rio Grande | |
| 150 | Juncos del Rio | Elderly | 30 | Juncos | |
| 151 | Egida-AMPPR-Guaynabo | Elderly | 117 | Guaynabo | 2009 |
| 152 | Ponce Darlington (REHAB) | Elderly | 150 | Ponce | |
| 153 | Hogar Manuel Mediavilla Negron | Elderly | 100 | Humacao | |
| 154 | Alturas de Castañer | Family | 24 | Lares | |
| 155 | La Egida del Perpetuo Socorro | Elderly | 66 | San Juan | |
| 156 | Salinas Elderly | Elderly | 84 | Salinas | |
| 157 | Monserrate Elderly II Apartments | Elderly | 36 | Hormigueros | |
| 158 | Santa Rosa Elderly Apartments | Elderly | 33 | Rincon | |
| 159 | Central American Village | Family | 386 | Mayaguez | 2010 |
| 160 | Cecilia Orta | Elderly | 49 | Carolina | |
| 161 | Urbana I & II Elderly Apartments | Elderly | 73 | San Juan | 2011 |
| 162 | Panorama Gold Apartments | Elderly | 168 | Bayamon | |
| 163 | Aguada Elderly Apatyments (ARRA) | Elderly | 36 | Aguada | |
| 164 | Golden Living Age Barceloneta | Elderly | 91 | Barceloneta | |
| 165 | Golden Living Age Cidra | Elderly | 120 | Cidra | |
| 166 | Égida de la Florida | Elderly | 72 | Florida | |
| 167 | Santa Rita Apartments | Family | 126 | San Juan | |
| 168 | Las Piedras Elderly Plaza | Elderly | 123 | Las Piedras | |
| 169 | San Angel Rental Housing Project | Family | 89 | Trujillo Alto | 2012 |
| 170 | Casa Verde Rental Housing | Family | 108 | Rio Grande | |
| 171 | Égida Metropolitana | Elderly | 120 | San Juan | |
| 172 | La Trinidad Elderly (ARRA) | Elderly | 130 | Ponce | |
| 173 | Santamerica | Family | 195 | Ponce | |
| 174 | Caguas Courtyard Community Housing | Eld/Fam | 94 | Caguas | |
| 175 | The Francis Villages Elderly | Elderly | 75 | Añasco | 2013 |
| 176 | Vistas del Mar Elderly | Elderly | 88 | Arecibo | |
| 177 | Egida Asoc Miembros Policia-Maunabo | Elderly | 116 | Maunabo | |
| 178 | The Golden Residences @ Floral Park | Elderly | 160 | San Juan | |
| 179 | Plaza Barcelona Elderly Apts | Elderly | 98 | Mayaguez | |
| 180 | Metropolis Apartments | Eld/Fam | 185 | San Juan | |
| 181 | Portal de San German | Family | 56 | San Germán | 2014 |
| 182 | Miramar Housing | Family | 96 | Ponce | |
| 183 | Hatillo del Corazon | Family | 64 | Hatillo | |
| 184 | Santa Maria Apartments | Family | 86 | San German | |
| 185 | Plaza Apartments | Elderly | 60 | Coamo | 2015 |
| 186 | Viewpoint at Domenech | Elderly | 120 | San Juan | |
| 187 | Plaza Gran Victoria | Elderly | 98 | San Juan | |
| 188 | Lucero del Alba | Homeless | 50 | Caguas | |
| 189 | Gurabo Elderly | Elderly | 86 | Gurabo | |
| 190 | Balseiro Elderly | Elderly | 74 | San Juan | |
| 191 | Montblanc Gardens | Family | 128 | Yauco | |
| 192 | Aires del Manantial | Elderly | 120 | Trujillo Alto | 2016 |
| 193 | Égida Hacienda El Jibarito | Elderly | 138 | San Sebastián | |
| 194 | Beatriz Village | Family | 120 | Cayey | |
| 195 | Valentina Rental Housing | Family | 97 | San Lorenzo | |
| 196 | Galeria Urbana | Family | 107 | Caguas | |
| 197 | Esmeralda del Sur | Family | 100 | Patillas | 2017 |
| 198 | San Cristobal Apartments | Family | 50 | San Juan | |
| 199 | Paseo Samaritano | Family | 120 | Las Piedras | |
| 200 | Parque del Retiro I | Family | 100 | Quebradillas | |
| 201 | Hogar Manuel Mediavilla Negron II | Elderly | 90 | Humacao | |
| 202 | Palacio Dorado | Elderly | 103 | Toa Alta | |
| 203 | Ciudad Lumen | Elderly | 140 | San Juan | |
| 204 | Vistas del Boulevard | Family | 115 | Humacao | |
| 205 | San Blas Apartments | Eldery | 69 | Coamo | |
| 206 | Golden Residences @ The Village | Elderly | 140 | San Juan | |
| 207 | Las Gladiolas | Family | 140 | San Juan | |
| 208 | Puerta de Tierra | Family | 174 | San Juan | |
| 209 | Jose Gautier Benitez | Family | 238 | Caguas | |
| 210 | Jose Gautier Benitez Elderly Phase II | Elderly | 200 | Caguas | |
| 18,994 |
