American Indian Trust Responsibility Review Act of 2014 - Establishes the American Indian Trust Review Commission to: (1) conduct a comprehensive review of the unique trust relationship between the United States and federally recognized Indian tribes, and (2) report to Congress within two years of this Act's enactment.

Requires the study to analyze:

• the attributes of that relationship;
• the policies, practices, structure, and effectiveness of the federal agencies that have trust responsibilities toward Indian tribes;
• the feasibility of authorizing willing Indian tribes to assume duties currently performed by the federal government;
• the data necessary for the Commission to get a better understanding of tribal needs;
• the feasibility of creating high-level federal positions to increase tribal participation in policy formation and program development;
• the viability of a mechanism to ensure the continuation of critical programs for Indian tribes;
• the appropriate role of state and local governments in federal activities affecting Indian tribes; and
• modifications to laws, procedures, regulations, policies, and practices that might further the federal government's trust relationship with Indian tribes.