PROHIBITION ON TAX-EXEMPT FINANCING.

SEC. 5. PROHIBITION ON TAX-EXEMPT FINANCING. No facility for the generation or transmission of hydroelectric power on the Diamond Fork System may be financed or refinanced, in whole or in part, with proceeds of any obligation— (1) the interest on which is exempt from the tax imposed under chapter 1 of the Internal Revenue Code of 1986, or (2) with respect to which credit is allowable under subpart I or J of part IV of subchapter A of chapter 1 of such Code.