Surface Mining Control and Reclamation Act Amendments of 2006

Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to set forth a general limitation upon the obligation authority of the Secretary of the Interior with respect to the Abandoned Mine Reclamation Fund (Fund).

Reduces the reclamation fee for coal mining operations.

Revises guidelines governing transfers of interests to: (1) the United Mine Workers of America Combined Benefit Fund; (2) the United Mine Workers of America 1992 Benefit Plan; and (3) the Multiemployer Health Benefit Plan established after July 20, 1992.

Revises statutory objectives of the Fund, including the development of publicly owned land adversely affected by coal mining practices.

Removes the date qualification restricting liens for reclamation expenses against property owners not involved in mining operations necessitating reclamation.

Revises certification procedures made by the Secretary on behalf of certain states or Indian tribes.

Sets forth remining incentives.

Amends the Mineral Leasing Act to modify requirements for disposition of moneys received from sales, bonuses, and royalties collected under the Federal Oil and Gas Royalty Management Act of 1982.

Amends the Internal Revenue Code (with respect to liability of assigned signatories to coal wage agreements) to: (1) prescribe guidelines under which certain related persons and successors in interest are relieved of liability if health or death benefits or unassigned beneficiaries premiums are prepaid; and (2) modify guidelines governing federal transfers under mining laws and the board of trustees of the Combined Fund.