American Taxpayer and Western Area Power Administration Firm Power Customer Protection Act

American Taxpayer and Western Area Power Administration Firm Power Customer Protection Act - Amends the Hoover Power Plant Act of 1984, as amended by the American Recovery and Reinvestment Act of 2009, regarding the borrowing authority of the Western Area Power Administration.

Repeals the mandatory forgiveness of: (1) remaining balances owed to the Treasury at the end of a project's useful life; and (2) funds expended to study projects that are not constructed.

Requires the Administrator of Western Area Power Administration to certify, prior to committing funds for any power transmission and delivery project in which it participates, that appropriate agreements have been executed to ensure that project beneficiaries will be solely responsible for repaying the entire capital and operational costs of the project.