Technical Corrections Act of 1991

Technical Corrections Act of 1991 - Title I: Revenue Provisions - Amends the Internal Revenue Code to make technical corrections to amendments made by the Revenue Reconciliation Act of 1990 (Title XI of the Omnibus Budget Reconciliation Act of 1990) with respect to: (1) individual income tax provisions; (2) excise taxes; (3) certain revenue increases; (4) the extension of certain expiring tax provisions; (5) energy incentives; (6) small business incentives; (7) estate taxes; and (8) the repeal of expired or obsolete provisions.

Makes technical corrections to amendments made by Title XII (Pensions) of the Omnibus Budget Reconciliation Act of 1990 concerning: (1) treatment of hedge bond rules; (2) treatment of dispositions of U.S. real property interests; (3) treatment of passive activity credits; (4) treatment of credits attributable to working interests in oil and gas properties; (5) passive loss rules; (6) combat zone compensation; (7) certain corporate deductions; (8) interest paid by a U.S. branch of a foreign corporation; (9) sales of inventory property; (10) health care continuation rules; and (11) repeal of obsolete provisions.

Title II: Medicare Miscellaneous and Technical Amendments - Amends the Omnibus Budget Reconciliation Act of 1990 to make technical amendments with respect to the Medicare program concerning: (1) excluding distinct psychiatric and rehabilitation units from adjustment to payments for hospitals exempt from the prospective payment system; (2) the DRG payment window expansion; (3) physician payment provisions; (4) nursing home reform; (5) services furnished in ambulatory surgical centers; (6) durable medical equipment and orthotics and prosthetics, including a required study; (7) essential access community hospital program; (8) care of patients receiving qualified psychologist services; (9) treatment of certain military facilities; and (10) other specified Medicare services.

Makes technical corrections related to Medicare supplemental insurance policies.

Title III: Corrections Relating to Social Security, Income Security and Human Resources, and Tariff and Customs - Amends the Social Security Act to make technical corrections related to provisions concerning old-age, survivors, and disability insurance in the Omnibus Budget Reconciliation Act of 1990.

Amends such Act to make technical corrections related to income security and human resources provisions.

Makes technical amendments to the Harmonized Tariff Schedule of the United States, the Consolidated Omnibus Budget Reconciliation Act of 1985, the Omnibus Trade and Competitiveness Act of 1988, and the Customs and Trade Act of 1990.