Is a Housing & Urban Development (HUD) Section 8 Program Multifamily Housing Project and Low-Income Housing Tax Credit Program (LIHTC) as defined by the Internal Revenue Code Section 42. The project consists of 10 one-bedroom units, 60 two-bedroom units, 30 three-bedroom units and 5 four-bedroom units for a total of 105 units. The project is located in the Municipality of Arroyo, Puerto Rico.