but it's not ham's version of the creation that troubles reverend joseph phelps, pastor of the highlandbaptist church in louisville. it's the tax break that has been approved for the ark park. >> i honor anyone who has a different understanding of creation than i or my church might have. that's not the problem at all. it's when, as in the case of the theme park, when they want to ask for public monies in order to fund putting out their particular point of view. that's where we have a problem. >> it's not really a tax break, it's a tourism incentive, and what it is, it's actually a rebate on the sales tax generated at the particular facility. >> what it is is a tax rebate that would allow the ark park to recoup more than $37 million in sales taxes. under kentucky's tourism act, any company that promotes tourism is entitled to a rebate. the creation museum is considered a nonprofit ministry, but the ark park is intended to return a profit to its private investors. pastor phelps and other religious leaders argue that the tax break would violate the separation of church and state. >> well,