Are there any tax breaks for investing in low-income single family dwellings?

Yesterday during my search I came across Dwell Financial out of Charlotte NC.

Check your state laws on legal limits to number of tenants per dwelling.  

. * Dwelling is a single family home * # of units is total units.Example, 4 units can be 4 SFH, 2 duplexes or 1- 4 family______________________________________________________________________ACE--Typically like maxing out on 5 or 6 unitsAcuity—12 units or 4 dwellingsAllied/Nationwide —We can take up to 8 units.American Family – Need to have auto & home along with a commercial policy in order to consider any rentals.

@Ken SinghThe value of the dwelling structure can be depreciated, but not the land.

Even allowing increased density within existing structures or modest infill development (accessory dwelling units or "granny flats" in backyards). 

I have the opportunity to invest in a 16 unit multifamily dwelling in one of your markets as a matter of fact.

It is a multifamily dwelling. 

Generally contents coverage, loss of use, etc, on a home owners policy are based on percentages of your Coverage A, or dwelling coverage.

  (3) The landlord shall not recover possession of a dwelling unit except: (a) In an action for possession under subsection (2) or other civil action in which the issue of right of possession is determined;(b) When the tenant has surrendered possession of the dwelling unit to the landlord;(c) When the tenant has abandoned the dwelling unit.