Disaster Relief Trust Fund Act of 1993

Disaster Relief Trust Fund Act of 1993 - Amends the Internal Revenue Code to establish the Disaster Relief Trust Fund to make expenditures for Federal disaster relief programs. Authorizes the transfer of amounts from such Trust Fund to make certain repayments and credits with respect to nontaxable uses of fuel.

Increases the rate of the excise tax on gasoline, diesel and special fuels, and aviation fuels through the establishment of the Disaster Relief Trust Fund financing rate applicable to such fuels. Transfers such taxes to the Trust Fund.

Establishes a disaster relief surtax for corporate and noncorporate taxpayers. Requires the Secretary of the Treasury to estimate such tax so as to provide the Trust Fund with a specific amount of revenue.

Provides for the transfer of surplus crop loss assistance and surplus price support funds to the Trust Fund.

Suspends the imposition of taxes and the transfers required under this Act when the Secretary determines that the Trust Fund is adequately funded.

Requires the Director of the Federal Emergency Management Agency to report to the Congress on insurance programs which provide coverage for losses due to disasters of the types that have been the subject of presidential disaster declarations in the last 25 years.