An Act to authorize supplemental appropriations for the Department of Defense for Operation Desert Storm, and for other purposes.

Title I: Supplemental Authorization of Appropriations for Fiscal Year 1991 for Operation Desert Storm - Authorizes supplemental appropriations to the Department of Defense (DOD) for FY 1991 from the balance of the amount in the Defense Cooperation Account (Cooperation Account) on the date of enactment of this Act, as well as any additional amounts credited to such Account after such date and before October 1, 1992. Requires Cooperation Account funds to be used for: (1) incremental costs associated with Operation Desert Storm; and (2) replenishment of a working capital account created in this title.

Establishes for DOD the Desert Storm Working Capital Account (Capital Account). Authorizes appropriations to the Capital Account for FY 1991. Requires Capital Account funds to be used only for incremental costs associated with Operation Desert Storm, but only to such extent that funds for such use are not available in the Cooperation Account. Requires Cooperation Account funds to replenish funds used from the Capital Account. Requires Capital Account funds to revert to the Treasury after termination of such Account upon the end of the Persian Gulf War, but in no event later than September 30, 1992.

Authorizes funds from both accounts to be made available for transfer by the Secretary of Defense to authorizations made available to DOD or the Coast Guard for FY 1991. Authorizes the Secretary to transfer between appropriation accounts such sums as necessary to defray incremental costs associated with Operation Desert Storm. Requires the Senate and House Armed Services Committees (defense committees) to be notified before such transfers occur. Requires the Comptroller of DOD to submit monthly reports to the defense committees on the cumulative total amounts of such transfers.

Title II: Waiver of Personnel Ceilings Affected by Operation Desert Storm - Authorizes the Secretary of the military department concerned to waive any military personnel end strength in such department as prescribed in the National Defense Authorization Act for Fiscal Year 1991. Allows certain grade strength limitations to be suspended. Requires such Secretary to certify to the defense committees that the exercise of such authority is necessary because of personnel actions relating to Operation Desert Storm. Authorizes additional appropriations to DOD from the Cooperation Account for increases in military personnel costs resulting from the exercise of such waiver and suspension authorities.

Title III: Reporting on the Costs of Operation Desert Storm - Requires the Director of the Office of Management and Budget to prepare periodic reports on the incremental costs associated with Operation Desert Storm and on the amounts of contributions made to the United States by foreign countries to offset such costs. Requires periodic, cumulative, and nonrecurring costs to be reported, as well as offsets to such costs. Specifies cost areas to be included in each such report.

Directs the Secretaries of State and the Treasury to jointly prepare periodic reports on contributions made by foreign countries as part of the international response to the Persian Gulf crisis.

Title IV: Report on the Conduct of the Persian Gulf War - Requires the Secretary of Defense to report to the defense committees on the conduct of the Persian Gulf War within 180 days of the cessation of hostilities. Outlines specified areas and objectives concerning which U.S. accomplishments and shortcomings are to be discussed. Requires a preliminary report within 90 days after cessation of such hostilities. Requires each report to contain the number of military and civilian casualties sustained by coalition nations, by Iraq, and by nations not directly participating in such hostilities.

Title V: Miscellaneous Technical Amendments - Makes various technical or conforming amendments to Federal armed forces provisions, military pay and allowances provisions, National Guard provisions, and various public laws and specified Acts.

Title VI: Definitions - Defines specified terms and phrases used in this Act.

Title VII: General Provisions - Expresses the sense of the Senate that none of the funds appropriated or otherwise made available by any provision of law may be obligated or expended, directly or indirectly, for rebuilding Iraq while Saddam Hussein remains in power there.