Postal Accountability and Enhancement Act

Postal Accountability and Enhancement Act - Amends Federal postal service law to direct the Postal Regulatory Commission (PRC) (established by this Act) to establish a modern system for regulating rates and classes for market-dominant products (all first-class mail, periodicals, non-parcel post standard mail, media mail, library mail, and bound printed matter).

Directs the Board of Governors of the U.S. Postal Service to establish rates and classes for products in the competitive category of mail (priority mail, expedited mail, mailgrams, international mail, and parcel post).

Establishes in the Treasury a revolving Postal Service Competitive Products Fund which shall be available to the Postal Service without fiscal year limitation for the payment of: (1) costs attributable to competitive products; and (2) all other costs incurred by the Postal Service, to the extent allocable to competitive products.

Requires the Postal Service to: (1) compute its assumed Federal income tax (which would be the taxable income of a corporation) on competitive products income for such year; and (2) transfer from the Competitive Products Fund to the Postal Service Fund the amount of that assumed tax.

Prohibits the Postal Service from: (1) establishing anti-competitive rules or regulations; (2) compel the disclosure, transfer, or licensing of intellectual property to any third party; or (3) obtain information from a person that provides any product, and then offer any product or service that uses or is based in whole or in part on such information, without the person's consent.

Makes the Secretary of State responsible for foreign policy related to international postal services and other international delivery services.

Requires the Postal Service to forward mail received and forwarded by a commercial mail receiving agency following proper filing of a change-of-address form.

Authorizes the Postal Service to establish programs to provide bonuses or other rewards to Postal Service officers and employees.

Replaces the Postal Rate Commission with the Postal Regulatory Commission.

Establishes the National Commission on the Future of the Postal Service to examine the Postal Service mission and role and make recommendations on how to improve its efficiency and long-term viability.

Repeals the authority of the Postal Service to impose fines on air carriers transporting mail beyond U.S. borders for unreasonable or unnecessary delays and other delinquencies.