I have a 91 Civic Lx 1.6L that will turn over but isn't getting fire. I replaced the distributor and still nothing. Plugs and Plug wires are okay also. I took a test light to the wires for coil to make sure it is getting power and both terminals (positive and negative) are lighting the test light. Could it be the ECM?

Yes, it could be the ECM.

Perform the tests outlined in sections A and B below:

https://www.askmehelpdesk.com/cars-trucks/faq-how-troubleshoot-repair-maintain-hondas-46563.html#post219438

These tests will lead you to what the problem it.