Jardines de Loiza II is a USDA Rural Development Section 515/Rental Assistance Multifamily Housing Project within the Low-Income Housing Tax Credit Program (LIHTC) as defined by the Internal Revenue Code Section 42. The project consists of 15 two-bedroom apartments and 12 three-bedroom apartments for a total of 27 units. The project is located in the Municipality of Loíza, Puerto Rico.