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

American Taxpayer and Western Area Power Administration Firm Power Customer Protection and Government Accountability Act - Amends the Hoover Power Plant Act of 1984 regarding the borrowing authority of the Western Area Power Administration (WAPA).

Revises requirements for the mandatory certification by the WAPA Administrator before committing funds for any project in which the WAPA participates. Requires the Administrator, in addition to other things, to certify that: (1) appropriate agreements have been executed to ensure that project beneficiaries shall be solely responsible for repaying all capital and operation, maintenance, and replacement costs of the project; and (2) no federal costs associated with construction, financing, facilitating, planning, operating, maintaining, or studying any project shall be allocated, assigned, or recovered from customers or rates of any other WAPA power and transmission facility.