Operation Desert Shield Reserve Forces Health Care Act of 1990

Operation Desert Shield Reserve Forces Health Care Act of 1990 - Entitles Reserve members called to active duty for more than 30 days in connection with Operation Desert Shield, no matter where such duty is performed, to medical and dental care and other health care benefits currently authorized under the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) for dependents of active-duty personnel serving on active duty for more than 30 days. Provides such Reserve personnel with such coverage for 30 days after release from such active duty, unless such member is covered by a private insurance plan prior to the end of such period.

States that health care coverage for a condition incurred by an eligible Reserve member or his or her dependent before or during the period of active duty or the 30-day transitional period may not be prohibited under an insurance plan solely on the grounds that the condition is a preexisting condition if such care would have been provided had the Reserve member not been called or ordered to active duty.

Authorizes the dependents of such Reserve member, during the period of active duty and the 30-day transitional period, to participate in the Uniformed Services Active Duty Dependents Dental Plan, notwithstanding a current requirement under such Plan that the member accept an active-duty commitment of not less than two years.

Amends the Internal Revenue Code to define and provide a tax credit for employer health plan contributions for coverage of Operation Desert Shield reservists and their dependents. Makes such credit part of the general business credit of an employer for tax purposes.