Gulf Coast Back to Business and Homes Act of 2006 - Authorizes appropriations for the Economic Development Administration of the Department of Commerce to make grants to appropriate state government agencies in Louisiana, Alabama, Mississippi, and Texas for assistance to small businesses located in a disaster area that was negatively affected by Hurricanes Katrina or Rita in 2005.
Amends the Small Business Act to require the deferment of payments of principal and interest on loans made by the Small Business Administration (SBA) before December 31, 2006, to a small business located in a disaster area negatively affected by such hurricanes.
Amends the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to authorize the SBA Administrator to waive the duplication of certain benefits with respect to hurricane recovery loans made to affected small businesses in Louisiana.
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