Technical and Miscellaneous Revenue Act of 1990

Technical and Miscellaneous Revenue Act of 1990 - Title I: Tax Technical Corrections - Amends the Revenue Reconciliation Act of 1989, the Technical and Miscellaneous Revenue Act of 1988, and the Internal Revenue Code to make technical corrections to various provisions.

Title II: Repeal of Expired or Obsolete Provisions - Subtitle A: Repeal of Expired or Obsolete Provisions - Amends the Internal Revenue Code to provide for the repeal or modification of expired or obsolete provisions.

Subtitle B: Provisions Relating to Studies - Extends the date for filing reports on certain studies and repeals requirements for certain other studies.

Modifies the study of Americans working abroad under the Foreign Earned Income Act of 1978 to require the Secretary of the Treasury to report as soon as practicable after December 31, 1993, and as soon as practicable after the close of each fifth calendar year thereafter (currently, every fourth calendar year).

Increases from $200,000 to $1,000,000 the tax refund amount which must be reported to the Joint Committee on Taxation.

Title III: Customs and Tariff Provisions - Amends the Harmonized Tariff Schedule of the United States to make specified redesignations to the Schedule's subheadings.

Provides for duty treatment of gloves, mittens, and mitts principally designed for use in sports.

Changes wheel size specifications with respect to 26-inch bicycles.

Grants duty-free treatment, through December 31, 1992, of certain fiberglass tire cord fabric.

Sets forth technical amendments.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to reduce the fees for certain customs services and provide an adjustment to such fees for formally-entered merchandise.