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Restore the Partnership Act - Establishes a permanent, bipartisan National Commission on Intergovernmental Relations. Requires the Commission to: (1) engage in activities and studies necessary to give continuing attention to intergovernmental issues in order to facilitate cooperation and coordination among all levels of government; (2) consider mechanisms for fostering better relations among the levels of government; (3) make available technical assistance to the federal executive and legislative branches in the review of proposed legislation to determine its overall effect on all levels of government; (4) recommend, within the framework of the Constitution, the most desirable allocation of government functions, responsibilities, and revenues among the levels of government; (5) recommend methods of coordinating and simplifying tax laws and administrative policies and practices to achieve a more orderly and less competitive fiscal relationship among the levels of government and to reduce the burden of compliance for taxpayers; and (6) submit an annual report to the President and Congress.

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