(a) Regla general.— Sujeto a las disposiciones de la ley, con excepción de lo dispuesto en el inciso (b) de esta sección, todo dueño de un proyecto de Vivienda asequible para alquiler a personas de edad avanzada cualificará para un crédito contributivo de setenta y cinco centavos ($0.75) por cada dólar ($1.00) de inversión elegible utilizados en el proyecto.
(b) Otros beneficios contributivos.— El crédito no será aplicable ni estará disponible a cualquier dueño cuyo proyecto de vivienda reciba o haya recibido cualquier otro beneficio contributivo al amparo de otras leyes o reglamentos del Estado Libre Asociado de Puerto Rico, que pueda utilizar, o que haya utilizado contra la inversión en la nueva construcción o rehabilitación de proyectos de vivienda asequible para alquiler a personas de edad avanzada. Es decir, este beneficio contributivo no debe ser utilizado en conjunto con otro beneficio contributivo.
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