North Korea Refugee Relief and Reconstruction Act of 2006 - States that purpose of this Act is to help the people of North Korea gain freedom from political oppression.
Establishes in the Treasury the North Korea Refugee Relief and Reconstruction Fund.
Authorizes the President to use Fund amounts for: (1) refugee relief, relocation, and resettlement assistance; and (2) Korean reunification and reconstruction assistance.
Expresses the sense of Congress that the governments of South Korea, Japan, China, and Russia and other concerned governments should make commensurate commitments to: (1) assist refugees fleeing political oppression in North Korea; and (2) meet humanitarian and reconstruction needs arising in connection with the reunification of North Korea with South Korea, or the emergence in North Korea of a national government committed to respect for human rights, nonproliferation, and peaceful relations with the United States and the other countries in the region.