Operation Desert Storm Reserve Forces Health Care Act of 1991

Operation Desert Storm Reserve Forces Health Care Act of 1991 - Entitles Reserve members called to active duty for more than 30 days in connection with Operation Desert Storm, 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 before or during the period of training or service in the armed forces may not be prohibited under an insurance plan on the grounds that the condition is a preexisting condition if such care would have been provided had no period of military service occurred.

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 credit for employer health plan contributions for coverage of Operation Desert Storm reservists and their dependents. Makes such credit part of the general business credit of an employer for tax purposes.