1991 Mount Rushmore Commemorative Coin Act

1991 Mount Rushmore Commemorative Coin Act - Requires the Secretary of the Treasury to issue a specified number of five-dollar gold coins, one-dollar silver coins, and half-dollar clad coins in commemoration of the Mount Rushmore National Memorial.

Provides that such coins shall be considered legal tender. Requires the Secretary to begin issuing such coins on January 1, 1991.

Allows the Secretary to obtain silver for the minting of such coins from stockpiles established under the Strategic and Critical Minerals Stock Piling Act and to obtain gold pursuant to authority under existing law.

Provides that the design of such coins shall be selected by the Secretary after consultation with the Mount Rushmore National Memorial Society of Black Hills.

Specifies the sales price of such coins as the face value plus costs. Requires that all sales of such coins include a surcharge of $35 per coin for five-dollar coins, $7 per coin for one-dollar coins, and $1 for half-dollar coins.

Requires that of the total surcharges received by the Secretary from the sale of such coins: (1) 50 percent shall be returned to the Treasury for purposes of reducing the national debt; and (2) 50 percent shall be paid to the Society to assist efforts to improve the Mount Rushmore National Memorial. Authorizes the Comptroller General to audit such payments.

Requires the Secretary to take such actions as may be necessary to ensure that the minting and issuance of such coins shall not result in any net costs to the Government.