(a) In allocating low income housing tax credits, the department shall score each application using a point system based on criteria adopted by the department that are consistent with the department’s housing goals, including criteria addressing the ability of the proposed project to:
(1) provide quality social support services to residents;
(2) demonstrate community and neighborhood support as defined by the qualified allocation plan;
(3) consistent with sound underwriting practices and when economically feasible, serve individuals and families of extremely low income by leveraging private and state and federal resources, including federal HOPE VI grants received through the United States Department of Housing and Urban Development;
(4) serve traditionally underserved areas;
(5) demonstrate support from local political subdivisions based on the subdivisions’ commitment of development funding;
(6) rehabilitate or perform an adaptive reuse of a certified historic structure, as defined by Section 171.901(1), Tax Code, as part of the development;
(7) remain affordable to qualified tenants for an extended, economically feasible period; and
(8) comply with the accessibility standards that are required under Section 504, Rehabilitation Act of 1973 (29 U.S.C. § 794), and specified under 24 C.F.R. part 8, Subpart C.
(b) The department shall provide appropriate incentives as determined through the qualified allocation plan to reward applicants who agree to:
(1) equip the development that is the basis of the application with energy saving devices that meet the standards established by the state energy conservation office or provide to a qualified entity, in a land use restriction agreement in accordance with § 2306.6726, a right of first refusal to purchase the development at the minimum price provided in, and in accordance with the requirements of, Section 42(i)(7), Internal Revenue Code of 1986 (26 U.S.C. § 42(i)(7)); and
(2) locate the development in a census tract in which there are no other existing developments supported by housing tax credits.

(c) On awarding tax credit allocations, the board shall document the reasons for each project’s selection, including an explanation of:
(1) all discretionary factors used in making its determination; and
(2) the reasons for any decision that conflicts with the recommendations of department staff under § 2306.6731.
(d) For each scoring criterion, the department shall use a range of points to evaluate the degree to which a proposed project satisfies the criterion. The department may not award:
(1) a number of points for a scoring criterion that is disproportionate to the degree to which a proposed project complies with that criterion; or
(2) to a proposed project for the general population a number of points for a scoring criterion that is different than the number of points awarded for that criterion to a proposed project reserved for elderly persons if the proposed projects comply with the criterion to the same degree.