(a) The provisions of 31 U.S.C. 3717 do not apply:
- (1) To debts owed by any State or local government;
- (2) To debts arising under contracts which were executed prior to, and were in effect on (i.e., were not completed as of), October 25, 1982;
- (3) To debts where an applicable statute, regulation required by statute, loan agreement, or contract either prohibits such charges or explicitly fixes the charges that apply to the debts involved; or
- (4) To debts arising under the Social Security Act, the Internal Revenue Code of 1954, or the tariff laws of the United States.