Crane Tithe Tax Act of 1991

Crane Tithe Tax Act of 1991 - Amends the Internal Revenue Code to repeal the following taxes: (1) the corporate income tax; (2) the alternative minimum tax insofar as it applies to corporations; (3) the tax on the unrelated business income of tax-exempt organizations; (4) the tax on the accumulated earnings of certain corporations; (5) the tax applied to personal holding companies; (6) the alternative tax for certain mutual savings banks; (7) income taxes imposed on insurance companies, regulated investment companies, and real estate investment trusts; and (8) the tax on the income of foreign corporations connected with U.S. business.

Revises the individual income tax to impose a ten percent tax on an individual's earned income that exceeds $10,000 (adjusted annually based on the Consumer Price Index). Includes as earned income: (1) wages, salaries, and other employee compensation; (2) net earnings from self-employment; and (3) dividends from a personal service corporation or other direct or indirect compensation for services. Exempts tips and amounts received as a pension or annuity.

Declares tax amnesty with respect to income tax liability and associated penalties and interest for pre-1990 taxable years.

Repeals all tax exclusions, tax deductions, and tax credits currently used to determine individual income tax liability.

Repeals the estate tax, the gift tax, and the tax on certain generation-skipping transfers.

Directs the Secretary of the Treasury, within 90 days of enactment, to submit to a specified congressional committee a draft of conforming and technical Internal Revenue Code changes required to reflect the changes made by this Act.