Access to Health Insurance Act of 1990

Access to Health Insurance Act of 1990 - Amends the Internal Revenue Code to change the tax deduction for health insurance costs incurred by the self-employed from 25 percent to 100 percent. Phases in such percentage by taxable year 1994.

Amends the Employee Retirement Income Security Act of 1974 to preempt State health care mandated benefits for certain employer plans, including an employer who has never provided health insurance coverage for employees. Sets forth minimum requirements for such employers.

Amends the Public Health Service Act to authorize appropriations to make allotments to States to develop and operate qualified uninsurable pools to provide health insurance for medically uninsurable individuals. Sets forth application and reporting requirements for States.