Tinnitus Research and Treatment Act of 2012 - Directs the Secretary of Veterans Affairs to: (1) recognize tinnitus as a mandatory condition for research and treatment by Department of Veterans Affairs (VA) Auditory Centers of Excellence, (2) ensure that research is conducted at VA facilities on the prevention and treatment of tinnitus, and (3) ensure VA cooperation with the Hearing Center of Excellence established by the Department of Defense (DOD) to further research on tinnitus.