National Park Service 100th Anniversary Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue gold, silver, and half-dollar clad coins in commemoration of the 100th anniversary of the establishment of the National Park Service (NPS).
Authorizes the issuance of coins under this Act only for a one-year period, beginning on January 1, 2016.
Requires the Secretary to make bulk sales of the coins issued under this Act at a reasonable discount.
Requires all sales of coins minted under this Act to include a surcharge of $35 per gold coin, $10 per silver coin, and $5 per half-dollar clad coin.
Requires all of the surcharges received from the sale of such coins to be paid to the National Park Foundation for projects and programs to help preserve and protect resources under the stewardship of the NPS and to promote public enjoyment and appreciation of those resources.
Prohibits the surcharges paid to the Foundation from being used for land acquisition.
Directs the Secretary to take actions to ensure that: (1) minting and issuing such coins will not result in any net cost to the U.S. government; and (2) no funds will be disbursed to the recipients designated in this Act until the total cost of designing and issuing such coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping) is recovered by the Treasury.