Health Care Relief Act of 2007

[AI summary unavailable — showing source text] Health Care Relief Act of 2007 - Amends the Internal Revenue Code to allow: (1) a refundable tax credit up to $1,000 for the health insurance coverage costs of a previously uninsured taxpayer, the taxpayer's spouse, and dependents; and (2) certain small business employers a business tax credit for amounts paid under a new health plan for employee health insurance coverage.…