(a) La base de toda inversión elegible se reducirá por la cantidad concedida como crédito pero nunca a menos de cero.
(b) En caso de incumplimiento con el requisito de alquiler, la renta máxima aplicable a las unidades de vivienda, o por cualquier otro incumplimiento con cualesquiera otras obligaciones materiales y condiciones impuestas por el certificado de cualificación, la certificación de crédito, este subcapítulo o por el reglamento promulgado al amparo del mismo, en las que el Director Ejecutivo estime meritorio, el dueño vendrá obligado a reembolsar al Departamento de Hacienda aquella porción del crédito la cual no tiene derecho a utilizar conforme al año en que ocurra el incumplimiento material de acuerdo a la siguiente tabla:
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