Mother's Day Centennial Commemorative Coin Act - Instructs the Secretary of the Treasury to mint and issue not more than 400,000 $1 coins emblematic of the 100th anniversary of President Wilson's proclamation designating the second Sunday in May as Mother's Day.
Authorizes the Secretary to issue such coins beginning January 1, 2014, except that the Secretary may initiate sales of such coins, without issuance, before such date.
Terminates such minting authority after December 31, 2014.
Requires coin sales to include a $10 surcharge per coin, with distribution of such surcharges to the Susan G. Komen for the Cure and the National Osteoporosis Foundation for the purpose of furthering research.
States that, for the purposes of complying with the Statutory Pay-As-You-Go Act of 2010, the budgetary effects of this Act shall be determined by reference to the latest statement titled "Budgetary Effects of PAYGO Legislation" for this Act, if it has been submitted for printing in the Congressional Record before the vote on passage.