Miners Pension Protection Act This bill amends the Surface Mining Control and Reclamation Act of 1977 (SMCRA) to transfer certain funds to the 1974 United Mine Workers of America (UMWA) Pension Plan to provide pension benefits to retired coal miners and their families. The Department of the Treasury must transfer additional funds to the 1974 UMWA Pension Plan to pay pension benefits required under that plan if the amounts available for transfer under SMCRA's $490 million annual limit exceed the amounts required to be transferred for other purposes (including to the UMWA Health Plans). The bill also: (1) prohibits the pension plan from making certain changes to benefits during any year in which a transfer is received, and (2) establishes additional reporting requirements for the plan. As an offset, the bill amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend the authority of Treasury to collect certain customs user fees.