and bonds (A) In general If amounts in the Fund are insufficient to pay obligations to participating insurers, the Secretary shall issue notes and bonds under this paragraph, the proceeds of which shall be used for payment obligations to participating insurers. (B) Terms Notes and bonds issued under this paragraph shall be in such form and denominations, and shall be subject to such terms and conditions of issue, conversion, redemption, maturation, and payment as the Secretary may prescribe and shall be fully and unconditionally guaranteed both as to interest and principal by the United States, and such guaranty shall be expressed on the face of each bond. (C) Interest Notes and bonds issued under this paragraph shall bear interest at a rate not less than the current average yield on outstanding market obligations of the United States of comparable maturity during the month preceding the issuance of the obligation as determined by the Secretary. (D) Treatment All notes and bonds issued under this paragraph, and the interest on credits with respect to such obligations, shall not be subject to taxation by any State, county, municipality, or local taxing authority. (E) Satisfaction The Secretary shall utilize investment revenue from the Fund to satisfy any notes or bonds issued under this paragraph. (k) Data collection (1) In general The Secretary shall— (A) establish a statistical plan for quarterly reporting by participating insurers of policy-level claim transaction data