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 48 two-bedroom apartments and 30 three-bedroom apartments for a total of 78 units and is subsidized under the Department of Housing and Urban Development (HUD). The project is located in the Municipality of Lajas, Puerto Rico.