Amtrak Reauthorization and Improvement Act of 1990

Amtrak Reauthorization and Improvement Act of 1990 - Amends the Rail Passenger Service Act to authorize appropriations through FY 1992 for the National Railroad Passenger Corporation (Amtrak).

Limits the liability for certain rail accidents occurring in the District of Columbia to no more than the limits of coverage maintained by a publicly funded commuter transportation authority established under Virginia law to indemnify Amtrak or any railroad over which the authority conducts its operations.

Authorizes the use of proceeds from the sale of railroad lines that were acquired and rehabilitated with funds under the Rail Safety and Service Improvement Act of 1982 for similar purposes with respect to railroad lines connected with such a line for the purpose of continued rail service on them.

Requires Amtrak to cooperate with the efforts of the Washington State Department of Transportation in designing a study of the feasibility of reestablishing rail service between Seattle, Washington, and Vancouver, British Columbia.

Directs Amtrak to study and report to the Congress on the revenue and cost implications of separating the California Zephyr-Desert Wind-Pioneer train into two service routes serving a southern and a control route through Iowa.

Prohibits the compensation of any rail or motor carrier employee who works in more than one State from being subject to State income taxes in any State but the State in which the employee resides.

Amends the Railroad Unemployment Insurance Act to treat Amtrak as a publicly funded rail carrier with respect to its contribution toward employees' unemployment compensation benefits.

Directs the Secretary of Transportation to study and report to the Congress on the potential need among Class II and Class III railroads for Federal guarantees of obligations for funding rehabilitation and improvement of facilities and equipment, acquisition of new railroad facilities, or refinancing of existing debt.