Middle Class Tax Relief Act of 1991

Middle Class Tax Relief Act of 1991 - Title I: Tax Relief for Middle-Income Taxpayers - Amends the Internal Revenue Code to provide an additional exemption amount ($1,000) to the regular personal exemption ($2,000) for middle-income taxpayers. Specifies the maximum gross income amounts for such taxpayers. Provides a formula for reducing the additional exemption amount for middle-income taxpayers whose incomes exceed certain transitional dollar amounts. Provides for inflation adjustments of amounts under this title.

Title II: Revenue Provisions - Increases the individual income tax rates for certain higher-income taxpayers.

Imposes a surtax on the individual tax rate or the alternative minimum tax rate for individuals whose incomes exceed $225,000.

Increases the rate of corporate income tax and the alternative minimum tax.