Medicare VA Reimbursement Act of 2011 - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services (HHS), in cooperation with the Secretary of Veterans Affairs (VA), to establish a Medicare VA reimbursement program under which the HHS Secretary shall reimburse the VA Secretary, from the Medicare trust funds, for any item or service: (1) furnished to a Medicare-eligible veteran by a VA medical facility for the treatment of a non-service-connected condition; and (2) covered by Medicare or determined to be medically necessary by the VA Secretary.
Requires the HHS Secretary to enter a memorandum of understanding with the VA Secretary concerning administration of the program. Specifies required conditions in the memorandum.
Directs the Comptroller General to report to Congress on the program every three years.
Declares the sense of Congress that the amount of funds appropriated to the VA for medical care in any fiscal year should not be reduced as a result of the implementation of the Medicare VA reimbursement program.