The "America's Olympic and Paralympic Games Commemorative Coins Act" requires the Secretary of the Treasury to mint special coins for two upcoming major sporting events. These are the 2028 Olympic and Paralympic Games in Los Angeles, California, and the 2034 Olympic and Paralympic Winter Games in Salt Lake City, Utah. The bill aims to commemorate these events, which mark the return of the Games to the United States after 26 years. For each event, the legislation authorizes the minting of four distinct coin types: $5 gold coins, $1 silver coins, half-dollar clad coins, and 5-ounce proof silver $1 coins. These coins will be legal tender and feature designs emblematic of U.S. athlete participation, along with standard inscriptions and the year of the respective Games. The Secretary has the flexibility to increase mintage limits if market demand exceeds initial projections. A key provision of the bill involves the collection and distribution of surcharges from coin sales. For the 2028 Games, surcharges will go to the United States Olympic and Paralympic Properties to support hosting, legacy programs, and youth sports promotion. Similarly, for the 2034 Games, surcharges will benefit the Organizing Committee for the 2034 Olympic and Paralympic Winter Games, aiding in hosting, legacy ambitions, and the protection of winter sports. The bill includes important financial assurances, stipulating that the minting and issuance of these coins must result in no net cost to the Federal Government . Surcharges will only be disbursed to the designated recipients after the total costs of designing and issuing all authorized coins have been fully recovered by the U.S. Treasury. The Secretary is also encouraged to develop marketing and educational programs to promote the coins.