Postal Accountability and Enhancement Act

Postal Accountability and Enhancement Act - Amends Federal postal service law to direct the Postal Regulatory Commission (PRC) (established by this Act) to establish a modern system for regulating rates and classes for market-dominant products (all first-class mail, periodicals, non-parcel post standard mail, media mail, library mail, and bound printed matter).

Requires the system to establish: (1) a schedule whereby rates, when necessary, would increase at regular intervals by predictable amounts; and (2) procedures that would increase rates on an expedited basis when an unexpected decline in revenue or increase in costs threatens the Postal Service's ability to maintain service at the PRC's standards.

Directs the Board of Governors to establish rates and classes for products in the competitive category of mail (priority mail, expedited mail, mailgrams, international mail, and parcel post).

Authorizes the PRC to establish by regulation a set of service standards for market-dominant products.

Establishes the Postal Network Modernization Commission to analyze and report to the President on any recommendations of the Postal Service for closure or consolidation of processing and retail facilities.

Provides for the closure and consolidation of the Postal Service facilities, unless a joint resolution of disapproval is enacted.

Establishes in the Treasury a revolving Postal Service Competitive Products Fund which shall be available to the Postal Service without fiscal year limitation for the payment of: (1) costs attributable to competitive products; and (2) all other costs of the Postal Service allocable to competitive products.

Requires the Postal Service to: (1) compute its assumed Federal income tax (which would be the taxable income of a corporation) on competitive products income for such year; and (2) transfer an equivalent amount from the Competitive Products Fund to the Postal Service Fund.

Prohibits the Postal Service from: (1) establishing anti-competitive rules or regulations; (2) compelling the disclosure, transfer, or licensing of intellectual property to any third party; or (3) obtaining information from a person that provides any product, and then offer any product or service that uses or is based in whole or in part on such information, without the person's consent.

Makes the Secretary of State responsible for foreign policy related to international postal services and other international delivery services.

Authorizes the Postal Service to establish programs to provide bonuses or other rewards to Postal Service officers and employees.

Replaces the Postal Rate Commission with the Postal Regulatory Commission.

Repeals the authority of the Postal Service to impose fines on air carriers transporting mail beyond U.S. borders for unreasonable or unnecessary delays and other delinquencies.