Tax Relief and Minimum Wage Act of 2006

Tax Relief and Minimum Wage Act of 2006 - Amends the Internal Revenue Code to extend through 2007 various provisions relating to business investment and economic development, education, research, health care, environmental remediation, and investment in the District of Columbia, Puerto Rico, and American Samoa. Revises the system of tax incentives for investment in New York Liberty Zone property.

Modifies tax administration provisions relating to awards for whistleblowers, frivolous tax filings, authority of the Internal Revenue Service to disclose tax return information, and refund rules for aviation kerosene.

Authorizes the issuance of tax-exempt zone academy bonds and rural renaissance bonds. Allows expensing of mine safety equipment and a tax credit for mine rescue team training costs.

Allows a taxpayer election to deduct certain gain from timber sales.

Suspends until 2008 the disallowance of the tax deduction for business travel expenses of a spouse.

Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage rate. Applies such increased wage rate to the Commonwealth of the Northern Mariana Islands.

Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to: (1) reauthorize the Abandoned Mine Reclamation Fund (AMR Fund) through FY2021; (2) reduce rates of reclamation fees payable by mine operators to the AMR Fund; and (3) revise allocations of payments to states for reclamation of abandoned mines.

Amends the Internal Revenue Code with respect to liability of mine operators for payment of health care premiums of retired miners.