Mississippi Gulf Coast National Heritage Area Act - Establishes, in the State of Mississippi, the Mississippi Gulf Coast National Heritage Area, and assigns the Mississippi Department of Marine Resources to serve as the Area's coordinating entity (the entity). Directs the entity to develop and submit to the Secretary of the Interior a management plan for the Area. States elements that the plan shall contain, including recommendations for: (1) the conservation and development of the Area's resources; and (2) educational and interpretive programs.Directs the Secretary to approve or disapprove of the plan. Directs the entity to periodically review the plan and to submit amendments for approval.Allows the entity to make grants to and provide technical assistance to tribal and local governments and other public and private entities to further the development and implementation of the plan. Directs the entity to perform certain functions in carrying out this Act, including to: (1) assist local and tribal governments and non-profits in various ways; and (2) make available to the Secretary for audit all records relating to the expenditure of funds and any matching funds.Sets forth things this Act shall not do, including that it shall not restrict an Indian tribe from protecting cultural or religious sites on tribal land.
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