Provides funds to enable military commanders in Iraq and Afghanistan to respond to urgent humanitarian relief and reconstruction requirements.

Specifies conditions for assistance to Lebanon.

Prohibits the use of funds under this Act to deploy any unit of the Armed Forces to Iraq unless the chief of the military department concerned has certified to the congressional appropriations committees in advance that the unit is fully mission capable. Sets a maximum number of days for deployment in Iraq for military units. Authorizes the President to waive such prohibition and deployment limits on a unit-by-unit basis for reasons of national security.

Directs the President to transmit to Congress by specified dates certain determinations and certifications with respect to conditions to be met by the Government of Iraq. Requires redeployment of the armed forces from Iraq if any of such conditions is not met.

Directs the President to appoint a Coordinator for Iraq Assistance, by and with the advice and consent of the Senate.

Declares that Congress will fully support the needs of members of the Armed Forces who the Commander in Chief has deployed in harm's way in support of Operation Iraqi Freedom and Operation Enduring Freedom, and their families.

Declares the sense of Congress that the U.S. Constitution grants: (1) the President the sole role of Commander in Chief; and (2) Congress the sole power to declare war.

Declares the sense of Congress that: (1) the commanders of the U.S. armed forces in Iraq should be allowed to conduct the war and manage the movements of the troops; and (2) Congress should remain focused on executing its oversight role.

Makes additional appropriations for disaster relief and recovery related to Hurricanes Katrina and Rita to the Departments of Agriculture, of Commerce, of Defense (Civil), of Homeland Security, of Health and Human Services, of Education, and of Housing and Urban Development.

Makes appropriations to the Secretary of Agriculture for emergency crop and livestock disaster assistance.

Makes additional appropriations for specified purposes to the Legislative Branch and to the Departments of Agriculture, of Commerce, of State, of the Interior and of Agriculture (for wildfire suppression), and of Health and Human Services (for the Low-Income Home Energy Assistance Program (LIHEAP) and for response to an influenza pandemic).

Rescinds specified unobligated balances of the Department of Homeland Security (DHS). Prescribes requirements for DHS contracts, subcontracts, and task orders.

Requires each federal agency that has awarded at least $1 billion in the preceding fiscal year to develop and implement a plan to minimize the use of no-bid and cost-reimbursement type contracts.

Makes appropriations to the Department of Health and Human Services, Centers for Medicare and Medicaid Services, to eliminate the FY2007 shortfall in funding for the State Children's Health Insurance Program (SCHIP).

Fair Minimum Wage Act of 2007 - Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to: (1) $5.85 an hour, beginning on the 60th day after enactment of this Act; (2) $6.55 an hour, beginning 12 months after that 60th day; and (3) $7.25 an hour, beginning 24 months after that 60th day. Applies federal minimum wage requirements to the Commonwealth of the Northern Mariana Islands and to American Samoa.

Small Business Tax Relief Act of 2007 - Amends the Internal Revenue Code to extend and revise: (1) the work opportunity tax credit; (2) expensing for small businesses; and (3) the credit for certain taxes paid with respect to employee cash tips.

Waives alternative minimum tax limits on the work opportunity credit and the credit for taxes paid with respect to employee cash tips.

Defines qualified joint venture with respect to family business taxes.

Makes certain dependents ineligible for the lowest capital gains rate.

Lengthens the period of failure to notify a taxpayer of liability before interest and certain penalties must be suspended.

Increases the amount of any required installment of estimated tax otherwise due in 2012 from a corporation with assets of at least $1 billion.

U.S. Troop Readiness, Veterans' Health, and Iraq Accountability Act, 2007 - Title I: Supplemental Appropriations for the Global War on Terrorism - Chapter 1: Department of Agriculture - Makes emergency supplemental FY2007 appropriations for specified activities related to the global war on terror to the Departments of Agriculture.

Chapter 2: Department of Justice - Makes emergency supplemental FY2007 appropriations to the Department on Justice.

Chapter 3: Department of Defense - Military - Makes emergency supplemental appropriations for the Department of Defense (DOD) for FY2007 for contingency operations directly related to the global war on terror and other unanticipated defense-related operations, specifically for: (1) military personnel; (2) operation and maintenance (O&M); (3) the Afghanistan Security Forces Fund; (4) the Iraq Security Forces Fund; (5) the Iraq Freedom Fund; (6) the Joint Improvised Explosive Device Defeat Fund; (7) the Strategic Reserve Readiness Fund; (8) procurement; (9) research, development, test and evaluation; (10) Defense Working Capital Funds; (11) the National Defense Sealift Fund; (12) the Defense Health Program; (13) defense drug interdiction and counter-drug activities; and (14) the Intelligence Community Management Account.

(Sec. 1302) Authorizes the Secretary of Defense (Secretary, for purposes of this Chapter), in the national interest, to transfer between appropriations up to $3.5 billion of the funds made available to DOD in this Chapter. Requires congressional notification of each transfer.

(Sec. 1306) Authorizes the Secretary to use specified funds to support counter-drug activities of the governments of Afghanistan and Pakistan.

(Sec. 1307) Allows specified O&M funds to be used to fund the Commander's Emergency Response Program (urgent humanitarian relief and reconstruction in Iraq and Afghanistan). Requires quarterly reports from the Secretary to the congressional defense committees on the use of such funds.

(Sec. 1309) Continues through FY2008 required reports from the Secretary to Congress on progress toward military and political stability in Iraq.

(Sec. 1311) Prohibits any funds from being obligated or expended by the U.S. Government to: (1) establish any military installation or base for the permanent stationing of U.S. Armed Forces in Iraq; or (2) exercise U.S. control over any oil resource of Iraq.

(Sec. 1312) Authorizes the transfer of specified funds to the Department of State to support provincial reconstruction teams in Iraq and Afghanistan. Requires congressional notification of each transfer.

(Sec. 1313) Prohibits funds from this Act from being used in contravention of specified laws enacted or regulations promulgated to implement the United Nations (UN) Convention Against Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment.

(Sec. 1314) Prohibits the availability or expenditure of more than 50 percent of the funds appropriated for the Iraq Security Forces Fund and the Afghanistan Security Forces Fund until the submission by the Secretary and the Director of the Office of Management and Budget (OMB) of specified reports concerning readiness assessment of such forces and proposed uses of such funds. Requires the Secretary to notify the appropriations committees of any use or transfer of such funds in excess of $15 million.

(Sec. 1316) Prohibits the obligation of more than 90 percent of O&M funds until the Secretary reports to the defense committees on the use of contracted services in support of U.S. military and reconstruction activities in Iraq and Afghanistan.

(Sec. 1317) Authorizes a member of the Armed Forces, during the period beginning on the date of enactment of this chapter and ending on September 30, 2007, to designate another person (in lieu of a codified list of survivors) to receive up to 50 percent of the death gratuity payable to such member upon their death from active-duty military service.

(Sec. 1318) Increases from 20 to 170 the number of heavy and light armored vehicles authorized to be purchased by DOD for force protection purposes in Iraq and Afghanistan.

(Sec. 1320) Appropriates to the Secretary sums necessary to implement recommendations of the Army Inspector General with regard to trained military attorneys dedicated to representing soldiers who are pursuing claims before physical evaluation boards and earlier in the Army disability evaluation system process.

Chapter 4: Department of Energy - Makes emergency supplemental FY2007 appropriations to the Department of Energy, National Nuclear Security Administration, for Defense Nuclear Non-proliferation.

Chapter 5: Department of Homeland Security - Makes emergency supplemental FY2007 appropriations for the Department of Homeland Security (DHS) for: (1) Analysis and Operations; (2) Customs and Border Protection (CBP); (3) Air and Marine Interdiction, Operations, Maintenance, and Procurement; (4) the Transportation Security Administration (TSA)/ Aviation Security; (5) Infrastructure Protection and Information Security; (6) the Federal Emergency Management Agency (FEMA); (7) State and Local Programs; (8) Emergency Management Performance Grants; and (9) the Domestic Nuclear Detection Office/ Systems Acquisition.

(Sec. 1501) Prohibits the use of funds made available to approve a site security plan for a chemical facility that does not meet or exceed security standards or requirements established by the state or local government for the area where the facility is located.

Amends the Department of Homeland Security Appropriations Act, 2007 to repeal provisions: (1) prohibiting the Secretary of Homeland Security from disapproving a site security plan based on the presence or absence of a particular security measure; and (2) disavowing any private right of action against an owner or operator of a chemical facility. Provides for the treatment of site security plans as sensitive security information.

Chapter 6: Legislative Branch - Makes emergency supplemental FY2007 appropriations for the House of Representatives for allowances and expenses, for business continuity and disaster recovery.

Chapter 7: Department of Defense - Makes supplemental appropriations for the Department of Defense (DOD) for military construction and the Department of Defense Base Closure Account 2005.

Makes supplemental appropriations to the Department of Veterans Affairs (VA) for: (1) the Veterans Health Administration; (2) medical administration and facilities; (3) medical and prosthetic research; (4) general operating expenses; (5) information technology systems; and (6) major and minor construction projects.

Chapter 8 : Department of State - Makes supplemental appropriations to the Department of State for: (1) diplomatic and consular programs; (2) the Office of the Inspector General; (3) educational and cultural exchange programs; and (4) international peacekeeping activities.

Makes supplemental appropriations for: (1) international broadcasting operations; (2) the United States Agency for International Development (USAID); (3) international disaster and famine assistance; (4) operating expenses of USAID and its Inspector General; (5) the Economic Support Fund; (6) assistance for Eastern Europe and the Baltic states; (7) international narcotics control and law enforcement; (8) migration and refugee assistance; (9) the United States Emergency Refugee and Migration Assistance Fund; (10) nonproliferation, antiterrorism, demining, and related programs; (11) international affairs technical assistance; (12) the Foreign Military Financing Program; and (13) peacekeeping operations.

(Sec. 1801) Amends the Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004 to include funds appropriated for Iraq reconstruction in fiscal years 2006, 2007, and 2008 (currently, only 2006) in calculating the termination date of the Special Inspector General for Iraq Reconstruction.

(Sec. 1802) Prohibits the availability of funds from the Economic Support Fund or the Foreign Military Financing Program for assistance to Lebanon until the Secretary of State submits specified reports to the congressional appropriations committees with respect to Lebanese economic reform and the participation of Lebanese military and police forces in U.S. training and assistance programs. Requires an additional report on the government of Lebanon's actions to implement section 14 of United Nations (UN) Security Council Resolution 1701.

Chapter 9: General Provisions - This Title - (Sec. 1901) Prohibits funds from being used to deploy any unit of the Armed Forces to Iraq unless the chief of the military department concerned has certified to the defense and appropriations committees at least 15 days in advance that such unit is fully mission capable. Allows the President to waive a finding of not fully mission capable, and to deploy such a unit, if the President finds it necessary for national security and details the particular reason(s) why the unit's deployment is necessary.

(Sec. 1902) Prohibits funds from being used to initiate, execute, or continue any order that has the effect of extending the deployment for Operation Iraqi Freedom of any unit of the: (1) Army, Army Reserve, or Army National Guard beyond 365 days; or (2) Marine Corps or Marine Corps Reserve beyond 210 days. Provides the same presidential waiver as above.

(Sec. 1903) Prohibits funds from being used to initiate, execute, or continue any order that has the effect of deploying for Operation Iraqi Freedom any unit of the: (1) Army, Army Reserve, or Army National Guard if such unit has been deployed within the previous 365 consecutive days; or (2) Marine Corps or Marine Corps Reserve if such unit has been deployed within the previous 210 consecutive days. Provides the same presidential waiver as under section 1901, above.

(Sec. 1904) Outlines: (1) specified determinations, relating to actions of the government of Iraq, that must be made by the President to Congress on or before July 1, 2007; and (2) specified certifications, relating to actions of the government of Iraq, that must be made by the President to Congress on or before October 1, 2007.

Requires the Secretary of Defense, if the President determines that any of the conditions specified in clause (1) have not been met, or if the President is unable to make the certifications required by clause (2) by the required date, to commence the redeployment of the Armed Forces from Iraq and complete such redeployment within 180 days.

Requires the Secretary of Defense, if the certifications required by clause (2) are made, to commence redeployment by March 1, 2008, and complete it within 180 days thereafter.

Makes funds immediately available to plan and execute a safe and orderly redeployment.

Prohibits the Secretary, after the redeployment period, from deploying or maintaining members of the Armed Forces in Iraq for any purpose other than: (1) protecting American diplomatic facilities, American citizens, and other U.S. forces; (2) serving in roles consistent with customary diplomatic positions; (3) engaging in targeted special actions limited in duration and scope to killing or capturing members of al-Qaeda and other terrorist organizations; and (4) training members of the Iraqi Security Forces.

Limits to 50% the availability of funds from the following accounts until the President has made the required certifications: (1) the Iraq Security Forces Fund; (2) the Economic Support Fund; and (3) international narcotics control and law enforcement. Excepts from this 50% limitation: (1) Economic Support Fund amounts for the Community Action Program and Community Stabilization Program in Iraq under the U.S. Agency for International Development (USAID); and (2) programs and activities to promote democracy in Iraq.

(Sec. 1905) Directs the President to appoint a Coordinator for Iraq Assistance, with specified duties.

(Sec. 1906) Prohibits any funds from being used to close Walter Reed Army Medical Center.

(Sec. 1907) States that Congress fully supports the needs of members of the Armed Forces who the Commander-in-Chief has deployed in harm's way in support of Operations Iraqi Freedom and Enduring Freedom, and their families.

(Sec. 1908) Expresses the sense of Congress: (1) acknowledging the President as Commander-in-Chief, a role granted solely to the President by the Constitution; and (2) that Congress has the sole power to declare war under the Constitution.

(Sec. 1909) Expresses the sense of Congress that, because the commanders of U.S. Armed Forces in Iraq have the training, experience, and first-hand knowledge of the situation on the ground: (1) the commanders should be allowed to conduct the war and manage troop movements; and (2) Congress should remain focused on executing its oversight role.

Title II: Additional Hurricane Disaster Relief and Recovery - Chapter 1: Department of Agriculture - (Sec. 2101) Makes emergency supplemental FY2007 appropriations to the Secretary of Agriculture to resume the 2005 Hurricanes Livestock Indemnity Program to provide additional compensation to livestock producers in the geographic area covered by the natural disaster declaration related to Hurricanes Katrina or Rita who suffered losses in excess of the maximum amount of assistance authorized under that program.

(Sec. 2102) Makes appropriations to the Secretary to: (1) provide additional assistance for losses for 2005 or 2006 crops due to damaging weather to producers with respect to irrigated crops in the area covered by the disaster declaration that, due to contamination by saltwater intrusion resulting from the hurricanes, were planted in 2006 and suffered a loss or were prevented from being planted; and (2) resume the 2005 Hurricanes Citrus Program to provide additional compensation to citrus producers in the area covered by the disaster declaration who suffered losses in excess of the maximum amount authorized under that program.

Chapter 2: Department of Commerce - Makes emergency supplemental FY2007 appropriations for: (1) the National Oceanic and Atmospheric Administration (NOAA) for Operations, Research, and Facilities, for necessary expenses related to the consequences of Hurricane Katrina on the shrimp and menhaden fishing industries; and (2) the National Aeronautics and Space Administration (NASA) for Exploration Capabilities.

(Sec. 2201) Makes funds available to NASA for emergency hurricane and other natural disaster-related expenses to reimburse hurricane-related costs incurred by NASA in FY2005.

Chapter 3: Department of Defense--Civil - Makes emergency supplemental FY2007 appropriations to the Department of the Army for the Corps of Engineers for: (1) Construction to reduce the risk of hurricane and storm damage to the Mississippi coastal area; and (2) Flood Control and Coastal Emergencies for necessary expenses related to the consequences of Hurricane Katrina.

(Sec. 2301) Makes appropriations available for projects in the greater New Orleans metropolitan area to improve protection at the Inner Harbor Navigation Canal.

Chapter 4: Small Business Administration - Makes emergency supplemental FY2007 appropriations for the Small Business Administration (SBA) for the Disaster Loans Program Account.

Chapter 5: Department of Homeland Security - Makes emergency supplemental FY2007 appropriations for FEMA for Disaster Relief.

(Sec. 2501) Sets the federal share of assistance provided for Louisiana, Mississippi, Florida, Alabama, and Texas in connection with Hurricanes Katrina, Wilma, Dennis, and Rita at 100% of eligible costs.

(Sec. 2502) Amends the Community Disaster Loan Act of 2005 and the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to repeal prohibitions against canceling certain disaster loans authorized under the Robert T. Stafford Disaster Relief and Emergency Assistance Act to assist local governments in providing essential services. Extends the period for which FEMA may provide funds to a state or local government to pay utility costs resulting from the provision of temporary housing units to evacuees from hurricanes of the 2005 season.

Chapter 6: Department of Health and Human Services - Makes Social Services Block Grants available for expenditure by states through FY2008. Designates the amount provided as an emergency requirement.

Makes funds available to carry out Department of Education activities authorized by the Elementary and Secondary Education Act of 1965 for use by Louisiana, Mississippi, and Alabama for the costs of: (1) recruiting and compensating teachers, principals, other school administrators, and other educators for positions in reopening public elementary and secondary schools impacted by Hurricanes Katrina or Rita; and (2) activities to build the capacity of reopening such schools to provide an effective education.

Makes funds available under the Hurricane Education Recovery Act for use by Louisiana, Mississippi, Alabama, and Texas for such costs.

Makes additional funds available under the Higher Education Act of 1965 for institutions of higher education located in an area in which a major disaster was declared related to hurricanes in the Gulf of Mexico in 2005 for payments by the Secretary of Education to: (1) help defray the expenses incurred by such institutions that were forced to close for at least 30 consecutive calendar days between August 25, 2005, and January 1, 2006, as a result of damage directly caused by such hurricanes; and (2) enable such institutions to provide grants to students who attend such institutions for academic years beginning on or after July 1, 2006.

(Sec. 2601) Amends the Support Our Scouts Act of 2005 to extend through FY2008 the Secretary of Education's authority to waive or modify certain requirements to states to ease fiscal burdens to an entity in an affected state in which a major disaster has been declared related to Hurricanes Katrina or Rita.

Chapter 7: Department of Housing and Urban Development - Makes additional funds available for public and Indian tenant-based rental assistance and extends until December 31, 2007, the authority of the Secretary of Housing and Urban Development (HUD) to waive requirements for income eligibility and tenant contributions related to such assistance for households within a major disaster area declared as a result of hurricanes in the Gulf of Mexico during calendar year 2005.

Makes an additional amount available for the Office of Inspector General for necessary expenses related to the consequences of hurricanes of the 2005 season.

Title III: Agricultural Assistance - (Sec. 3101) Appropriates funds to the Secretary of Agriculture for emergency financial assistance for qualifying quantity or quality 2005-2007 crop losses that occurred before the date of the enactment of this Act due to damaging weather or any related condition (including losses due to crop diseases, insects, and delayed harvest). Requires a producer who suffered qualifying losses to elect assistance for only one of such years.

Requires that the qualifying crop must have been harvested before the date of enactment of this Act or, in the case of prevented planting or other total loss, would have been harvested before such date in the absence of the damaging weather or any related condition.

(Sec. 3102) Appropriates funds to the Secretary for: (1) payments through the 2002 livestock compensation program for livestock disaster losses during calendar years 2005-2007 that occurred prior to enactment of this Act, including, wildfire disaster losses in Texas and other states, and blizzard losses in Colorado, Kansas, Nebraska, New Mexico, and Oklahoma; and (2) livestock indemnity payments to producers who have incurred 2005-2007 livestock disaster losses prior to enactment of this Act, including, hurricanes, floods, anthrax, wildfire losses in Texas and other states, and blizzard losses in Colorado, Kansas, Nebraska, New Mexico, and Oklahoma. Requires a livestock producer who suffered qualifying losses to elect assistance for only one of such years.

(Sec. 3103) Appropriates funds to the Secretary for payments (up to 75% of the value of the unmarketed spinach crop) to growers and first handlers of fresh spinach who were unable to market spinach crops as a result of the September 14, 2006, Food and Drug Administration Public Health Advisory.

(Sec. 3104) Appropriates funds to the Secretary under the emergency conservation program for the cleanup and restoration of farmland damaged by freezing temperatures during the period beginning on January 1, 2007, and ending on the date of enactment of this Act.

(Sec. 3105) Reduces crop disaster and livestock assistance payments under this title by amounts received under: (1) the Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and Pandemic Influenza Act, 2006; or (2) a specified 2006 agricultural disaster assistance provision.

Applies specified gross income limitations to assistance under this title.

(Sec. 3106) Sets forth administrative provisions.

(Sec. 3107) Appropriates funds through September 30, 2008, for the national dairy market loss payment program.

(Sec. 3108) Appropriates funds for 2007 peanut crop storage costs.

(Sec. 3109) Appropriates funds for aquaculture operations and other persons in the United States in the business of breeding, rearing, or transporting live fish for losses incurred as a result of the October 24, 2006, emergency order issued by the Animal and Plant Health Inspection Service prohibiting the importation of specified species of live fish from Ontario and Quebec, Canada, and the interstate movement of such fish species from New York, Pennsylvania, Ohio, Michigan, Indiana, Illinois, Minnesota, or Wisconsin due to outbreaks of viral hemorrhagic septicemia.

(Sec. 3110) Designates as an emergency requirement amounts provided under this title.

Title IV: Other Matters - Chapter 1: Department of Agriculture - Makes additional appropriations for salary and expenses to the Department of Agriculture.

(Sec. 4101) Provides funding out of FY2007 appropriations for the Office of Women's Health of the Food and Drug Administration (FDA).

(Sec. 4102) Prohibits use of funds made available to the Department of Agriculture for FY2007 for a risk-based inspection program for poultry or meat unless the Secretary of Agriculture considers such program to be a rule under federal administrative procedures.

Chapter 2: Department of Commerce - Makes additional appropriations to the Department of Commerce, National Oceanic and Atmospheric Administration (NOAA), for operations, research, and facilities.

Chapter 3 - Amends the Help America Vote Act of 2002 to extend from January 1, 2006, until January 1, 2008, the deadline by which a state must ensure that all punch card voting systems or lever voting systems in qualifying precincts must be replaced, if it certifies to the Election Assistance Administration that it will not meet the original deadline.

Chapter 4: Department of Homeland Security - (Sec. 4401) Rescinds specified unobligated balances of the Department of Homeland Security (DHS) for salaries and expenses.

(Sec. 4403) Requires major procurement contracts entered into by the Coast Guard, subcontracts under them, and task orders issued pursuant to such contracts or subcontracts to contain requirements: (1) for a technical review of all designs, design changes, and engineering change proposals; (2) to address specifically all engineering concerns identified in the review before further funds may be obligated; (2) that the Coast Guard maintain technical warrant holder authority, or the equivalent, for major assets; (3) for independent cost estimates of major changes; and (4) for measurement of contractor and subcontractor performance based on the status of all work performed.

Prohibits the obligation of funds appropriated in the Department of Homeland Security Appropriations Act, 2007 for the Integrated Deepwater Systems program until the congressional appropriations committees receive and approve a plan for expenditure meeting specified requirements.

(Sec. 4404) Prohibits entities performing lead system integrator functions in the acquisition of a major system by DHS after May 1, 2007, from having any direct financial interest in the development or construction of any individual system or element of any system of systems.

Excepts such an entity from this prohibition if: (1) the Secretary of Homeland Security certifies to congressional appropriations committees and the House Committee on Homeland Security that the entity was selected to develop or construct the system or element concerned through the use of competitive procedures, and DHS took appropriate steps to prevent any organizational conflict of interest in the selection process; or (2) a subcontractor selected the entity to serve as a lower-tier subcontractor, through a process over which the entity exercised no control.

Provides that nothing in such prohibition shall be construed to preclude such an entity from performing work necessary to integrate two or more individual systems or elements of a system of systems with each other.

Requires by May 1, 2007, the Secretary to update DHS acquisition regulations in order to specify fully in them the matters regarding such lead system integrators set forth in this section.

Chapter 5: Department of the Interior - Makes additional appropriations to the Department of the Interior for detection of highly pathogenic avian influenza in wild birds, and to both Interior and the Department of Agriculture for wildfire suppression.

(Sec. 4501) Appropriates additional funds to the Department of Agriculture for one-time payments to be allocated, to the maximum extent practicable, in the same amounts and in the same manner as were paid to states and others in 2006 under the Secure Rural Schools and Community Self-Determination Act of 2000.

Chapter 6: Department of Health and Human Services - Makes additional appropriations to the Department of Health and Human Services for the Low-Income Home Energy Assistance Program (LIHEAP) and for response to an influenza pandemic.

Makes appropriations to compensate individuals for injuries caused by H5N1 vaccine.

Chapter 7: Legislative Branch - Makes additional appropriations to the legislative branch for: (1) a payment to Gloria W. Norwood, widow of the Honorable Charles W. Norwood, Jr., a Representative from Georgia; and (2) the Capitol Power plant.

Chapter 8: Department of State - Appropriates additional funds for the International Boundary and Water Commission, United States and Mexico, Construction.

(Sec. 4801) Amends the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 2006 to exclude the requirement of U.S. citizen majority on the board of directors respecting funding for the Middle East Foundation.

(Sec. 4802) Makes certain funding limitations inapplicable to FY2007 appropriations for the administration of foreign affairs, diplomatic, and consular programs.

(Sec. 4803) Authorizes certain FY2007 appropriations for bilateral debt restructuring assistance to be used to assist Liberia to retire debt arrearages to the International Monetary Fund, the International Bank for Reconstruction and Development, and the African Development Bank.

Chapter 9 - (Sec. 4901) States that certain funds provided for the National Transportation Safety Board (salaries and expenses) under the Continuing Appropriations Resolution, 2007 include amounts necessary to make certain capital lease payments due in FY2007.

(Sec. 4902) Amends the Continuing Appropriations Resolution, 2007 respecting funding levels for the tenant-based rental assistance account.

(Sec. 4903) Exempts the following categories of public housing authorities (PHAs) from a specified voucher funding formula: (1) PHAs impacted by hurricanes in 2004 and 2005; (2) PHAs participating in the moving to work demonstration; (3) certain PHAs in receivership; or (4) PHAs that overspent their 2006 allocation.

(Sec. 4904) Increases a specified reimbursement amount for the Office of Federal Housing Enterprise Oversight.

(Sec. 4905) Eliminates a provision respecting funding and pro rata adjustments of PHAs participating in the moving to work demonstration.

(Sec. 4906) Amends the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 2001 to permit the renewal of expiring project-based certificate projects under the project-based voucher program.

Title V: Contracting Reform - (Sec. 5001) Requires the head of specified executive agencies, including those involved in armed forces procurement, that have awarded contracts totaling at least $1 billion in the past fiscal year to develop and implement plans to minimize the use of: (1) noncompetitive contracts; and (2) cost-reimbursement type contracts. Requires submission of such plans to certain congressional committees for Comptroller General review.

(Sec. 5003) Amends the Federal Property and Administrative Services Act of 1949 to require agencies to make justification and approval documents for noncompetitive contracts, including defense agency contracts, publicly available.

(Sec. 5004) Requires agencies to submit: (1) quarterly reports on contractor costs exceeding $1 billion that are unjustified, unsupported, questioned, or unreasonable (overcharges); and (2) audits identifying deficiencies in contractor performance.

Title VI: Elimination of SCHIP Shortfall - Makes additional appropriations to the Department of Health and Human Services, Centers for Medicare and Medicaid Services, State Children's Health Insurance Fund as an emergency requirement to provide additional allotments to remaining FY2007 shortfall states under SCHIP (State Children's Health Insurance Program).

(Sec. 6001) Amends title XXI (State Children's Health Insurance Program) (SCHIP) to direct the Secretary of Health and Human Services to allot each remaining SCHIP shortfall state the amount necessary to eliminate the remainder of FY2007 funding shortfalls.

Title VII: Minimum Wage Increase and Small Business Tax Relief - Chapter 1 - Fair Minimum Wage Act of 2007 - Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to: (1) $5.85 an hour, beginning on the 60th day after enactment of this Act; (2) $6.55 an hour, beginning 12 months after that 60th day; and (3) $7.25 an hour, beginning 24 months after that 60th day.

Applies federal minimum wage requirements to the Commonwealth of the Northern Mariana Islands and to American Samoa.

Increases the minimum wage in the Commonwealth and American Samoa: (1) to $3.55 an hour, beginning on the 60th day after enactment of this Act; and (2) by $0.50 an hour (or such lesser amount necessary to equal the federal minimum wage), beginning six months after enactment of this Act and every six months thereafter until such minimum wage equals the federal minimum wage.

States that any employee in an American Samoa industry already required to pay a higher minimum wage than the one required by this Act shall receive such higher minimum wage, with $.50 an hour increments every six months.

Chapter 2 - Small Business Tax Relief Act of 2007 - (Sec. 7202) Extends the work opportunity tax credit through 2008. Makes individuals between the ages of 18 and 40 who have their principal place of abode within an empowerment zone, enterprise community, or renewal community (designated community residents) eligible for such credit. Revises the definition of "vocational rehabilitation referral" under such credit to include an individual work plan developed and implemented by an employment network pursuant to certain requirements under the Social Security Act. Expands the eligibility of disabled veterans for such credit and increases the amount of their wages eligible for such credit from $6,000 to $12,000.

(Sec. 7203) Increases to $125,000 the amount of small business assets eligible for expensing (i.e., write-off of an asset's cost in the year it is acquired) and extends such expensing allowance through 2010. Allows an inflation adjustment to such amount after 2007.

(Sec. 7204) Allows employers to claim a business tax credit for social security taxes paid with respect to employee cash tips without regard to any increase in the federal minimum wage rate.

(Sec. 7205) Allows a full credit against alternative minimum tax liability for the work opportunity tax credit and the tax credit for social security taxes paid with respect to employee cash tips.

(Sec. 7206) Establishes a qualified joint venture as a tax entity. Defines "qualified joint venture" as a trade or business conducted solely by a husband and wife who file a joint tax return and materially participate in the trade or business. Allows such spouses to: (1) treat items of income and expenses in accordance with their respective interests in the qualified joint venture; and (2) conduct their business activities as sole proprietors.

(Sec. 7207) Denies preferential tax rates for the capital gains and dividend income of certain dependents of taxpayers.

(Sec. 7208) Allows the Internal Revenue Service an additional four months to notify taxpayers of tax deficiencies before the suspension period for interest and penalties on underpayments of tax takes effect.

(Sec. 7209) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase, in the third quarter of 2012, the estimated tax rate for corporations with assets of not less than $1 billion.

(Sec. 1101) Makes specified appropriations to reimburse the Commodity Credit Corporation for the release of eligible commodities for emergency humanitarian food needs in developing countries under the Bill Emerson Humanitarian Trust Act, in order to replenish the Bill Emerson Humanitarian Trust.

Chapter 2: Department of Justice - Makes FY2007 emergency supplemental appropriations to the Department of Justice, to remain available through FY2008, for the Office of the Inspector General, U.S. Attorneys, the U.S. Marshals Service, the National Security Division, the Federal Bureau of Investigation (FBI), the Drug Enforcement Administration, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, and the Federal Prison System.

Rescinds specified funds from Educational and Cultural Exchange Programs of the U.S. Marshals Service.

Allocates certain funds to implement corrective actions in response to the findings and recommendations in the Office of Inspector General report, "A Review of the Federal Bureau of Investigation's Use of National Security Letters."

Chapter 3: Department of Defense - Military - Makes emergency supplemental appropriations for the Department of Defense (DOD) for FY2007 for contingency operations directly related to the global war on terror and other unanticipated defense-related operations, specifically for: (1) military personnel; (2) operation and maintenance (O&M); (3) the Afghanistan Security Forces Fund; (4) the Iraq Security Forces Fund; (5) the Iraq Freedom Fund; (6) the Joint Improvised Explosive Device Defeat Fund; (7) procurement; (8) research, development, test and evaluation; (9) the National Defense Sealift Fund; (10) Defense Working Capital Funds; (11) the Defense Health Program; (12) defense drug interdiction and counter-drug activities; and (13) the Intelligence Community Management Account.

(Sec. 1302) Authorizes the Secretary of Defense (Secretary, for purposes of this Chapter), in the national interest, to transfer between appropriations up to $3.5 billion of the funds made available to DOD in this Chapter. Requires congressional notification of each transfer.

(Sec. 1306) Authorizes the Secretary to use specified funds to support counter-drug activities of the governments of Afghanistan and Pakistan.

(Sec. 1307) Allows specified O&M funds to be used to fund the Commander's Emergency Response Program (urgent humanitarian relief and reconstruction in Iraq and Afghanistan). Requires quarterly reports from the Secretary to the congressional defense committees on the use of such funds.

(Sec. 1310) Prohibits any funds from being obligated or expended by the U.S. Government to: (1) establish any military installation or base for the permanent stationing of U.S. Armed Forces in Iraq; or (2) exercise U.S. control over any oil resource of Iraq.

(Sec. 1311) Prohibits funds from this Act from being used in contravention of specified laws enacted or regulations promulgated to implement the United Nations (UN) Convention Against Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment.

(Sec. 1312) Increases from 20 to 270 the number of heavy and light armored vehicles authorized to be purchased by DOD for force protection purposes in Iraq and Afghanistan.

(Sec. 1313) Directs the Secretary to annually inspect, for maintenance and operation quality control purposes, each DOD military medical treatment facility, each military quarters housing medical hold personnel, and each military quarters housing medical holdover personnel. Requires: (1) the correction of deficiencies found; and (2) a report from the Secretary to Congress setting forth appropriate standards in the event that no maintenance or operations standards exist at any such facility.

(Sec. 1314) Authorizes the use of specified funds from the Iraq Security Forces Fund to assist the government of Iraq to support the disarmament, demobilization, and reintegration of militias and illegal armed groups.

(Sec. 1315) Directs the President to commence the phased redeployment of U.S. forces from Iraq no later than 120 days after the enactment of this Act, with the goal of redeploying, by March 31, 2008, all U.S. combat forces from Iraq except for a limited number essential for: (1) protecting U.S. and coalition personnel and infrastructure; (2) training and equipping Iraqi forces; and (3) conducting targeted counterterrorism operations. Requires redeployment implementation as part of a comprehensive diplomatic, political, and economic strategy that includes sustained engagement with Iraq's neighbors and the international community to collectively bring stability to Iraq. Requires reports from the President to Congress every 90 days on progress made in implementing such redeployment.

Requires a joint report to Congress every 60 days by the Commander, Multi-National Forces-Iraq and the U.S. Ambassador to Iraq describing progress made in achieving specified benchmarks toward the stability of government in Iraq.

(Sec. 1316) Earmarks specified DOD funds to commission an independent private entity to assess the current capabilities of the Iraqi Security Forces. Requires a findings report from such entity to specified congressional committees.

(Sec. 1317) Authorizes the Secretary of Veterans Affairs to transfer to the state of Texas the Marlin, Texas, Department of Veterans Affairs Medical Center.

(Sec. 1318) Earmarks specified funds from the Iraq Freedom Fund for the Task Force to Improve Business and Stability Operations in Iraq.

(Sec. 1319) Increases by a specified amount Marine Corps procurement funds, to be used to procure an additional 2,500 Mine Resistant Ambush Protected vehicles for the Armed Forces by December 31, 2007.

Chapter 4: Department of Energy - Makes supplemental appropriations for the Department of Energy (DOE) for the National Nuclear Security Administration for defense nuclear nonproliferation.

Chapter 5: Department of Homeland Security - Makes emergency supplemental FY2007 appropriations to the Department of Homeland Security (DHS) for: (1) Customs and Border Protection (CBP), including for air and marine operations on the Northern Border and the Great Lakes; (2) Immigration and Customs Enforcement (ICE); (3) the Transportation Security Administration (TSA), including the procurement and installation of checked baggage explosives detection systems, air cargo security, and Federal Air Marshals; (4) the Office of the Chief Medical Officer for nuclear preparedness and other activities; (5) infrastructure protection and information security for chemical site security activities; (6) the Federal Emergency Management Agency (FEMA), including port security, intercity rail passenger transportation, freight rail, and transit security grants and Emergency Management Performance Grants for necessary expenses related to the Nationwide Plan Review; (7) Citizenship and Immigration Services (CIS) to address backlogs of security checks associated with pending applications and petitions; (8) research, development, acquisition, and operations for air cargo research; and (9) the Domestic Nuclear Detection Office.

(Sec. 1501) Prohibits the use of funds provided in this Act or in the DHS Appropriations Act, 2007 to carry out provisions of the Homeland Security Act of 2002 regarding reorganization.

(Sec. 1502) Amends the DHS Appropriations Act, 2007 to provide that such Act shall not preclude or deny the right of any state or political subdivision to adopt or enforce any regulation, requirement, or standard of performance with respect to chemical facility security that is more stringent than one issued under the Act unless there is an actual conflict between the Act and state law.

(Sec. 1503) Directs the Secretary to require that all DHS contracts that provide award fees link such fees to successful acquisition outcomes specified in terms of cost, schedule, and performance.

(Sec. 1504) Increases the amount available for the Domestic Preparedness Equipment Technical Assistance Program, and reduces the amount available for CIS by the same sum.

Chapter 6: Military Construction - Makes emergency supplemental FY2007 appropriations for military construction for the Army (including a prohibition against obligating or expending a specified sum until the Secretary of Defense certifies that none of the funds are to be used to provide facilities for the permanent basing of U.S. military personnel in Iraq), Navy and Marine Corps, and Air Force.

Chapter 7: Department of State and Related Agency - Makes additional FY2008 appropriations for the Department of State for: (1) administration of foreign affairs and diplomatic and consular programs; (2) the Office of Inspector General; (3) educational and cultural exchange programs; and (4) international organizations, peacekeeping, and commissions.

Makes additional FY2008 appropriations for the United States Agency for International Development (USAID) for: (1) the Child Survival and Health Programs Fund; (2) international disaster and famine assistance; and (3) operating expenses, including the Office of Inspector General.

Makes additional FY2008 appropriations for: (1) the Economic Support Fund; (2) the Democracy Fund; (3) assistance to eastern Europe and the Baltic States for Kosovo; (4) international narcotics control and law enforcement; (5) migration and refugee assistance, including amounts for Afghanistan and Iraq; (6) the United States Emergency Refugee and Migration Assistance Fund; (7) nonproliferation, antiterrorism, and demining; (8) the Broadcasting Board of Governors for international broadcasting operations; (9) the Department of the Treasury's international affairs technical assistance program; and (10) the foreign military financing program and peacekeeping operations.

(Sec. 1701) Authorizes the obligation and expenditure of funds appropriated under this title notwithstanding specified provisions of the State Department Basic Authorities Act of 1956, the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995, and the National Security Act of 1947.

(Sec. 1702) Amends the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to make certain Iraq relief and reconstruction funds available for two additional years (currently, one additional year).

(Sec. 1703) Amends the Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004, as amended by the John Warner National Defense Authorization Act for Fiscal Year 2007 and the Iraq Reconstruction Accountability Act of 2006 to revise the calculation provision for termination of the Office of the Special Inspector General for Iraq Reconstruction.

(Sec. 1704) Authorizes FY2007 appropriations for Department of the Treasury bilateral economic assistance to be used to assist Liberia in retiring its debts to the International Monetary Fund (IMF), the International Bank for Reconstruction and Development (World Bank), and the African Development Bank.

(Sec. 1705) Authorizes certain Economic Support Fund amounts for Iraq to be transferred for use by Jordan.

(Sec. 1706) Requires the Secretary of State to certify to the House and Senate Appropriations Committees, prior to the initial obligation of certain military assistance funds for Lebanon, that efforts have been made to ensure that such assistance is not provided to terrorist or terrorist-supporting individuals or entities.

(Sec. 1707) Makes the Assistant Secretary of State for Democracy, Human Rights and Labor responsible for all policy, funding, and programming decisions regarding funds made available under this Act and prior Acts making appropriations for foreign operations, export financing and related programs for the Human Rights and Democracy Fund of the Bureau of Democracy, Human Rights and Labor.

(Sec. 1708) Authorizes, and sets forth the conditions under which, the Inspector General of the Department of State and the Broadcasting Board of Governors may use personal services contracts to engage U.S. citizens to support the Office of the Inspector General's oversight of Iraq and Afghanistan programs.

(Sec. 1709) Sets forth specified funding tables.

(Sec. 1710) Withholds, with specified exceptions, 50% of certain economic and narcotics law enforcement funds under this Act for Iraq until the President certifies to the Senate Committees on Appropriations and Foreign Relations and the House Committees on Appropriations and Foreign Affairs that the government of Iraq has: (1) enacted a hydrocarbon law that equitably shares oil revenues among all Iraqis; (2) adopted and is implementing legislation for the conduct of provincial and local elections; (3) reformed laws governing the de-Baathification process; (4) amended the Constitution of Iraq consistent with the principles contained in Article 137 of such constitution; and (5) allocated and begun expenditure of certain Iraqi revenues for reconstruction projects, including delivery of essential services.

(Sec. 1711) Directs the Secretary of State to report to the House and Senate Appropriations Committees respecting planned expenditures of funds under this chapter, with specified exceptions.

(Sec. 1712) Authorizes specified funds under this Act to be used for a civilian reserve corps.

Title II: Katrina Recovery, Veterans' Care and Other Purposes - Chapter 1: General Provision - This Chapter - (Sec. 2101) Amends the Food Security Act of 1985 to direct the Secretary of Agriculture to carry out an emergency forestry conservation reserve pilot program beyond calendar year 2006 in states determined to have suffered damage to merchantable timber in counties affected by hurricanes during the 2005 calendar year.

Chapter 2: Department of Justice - Makes emergency supplemental FY2007 appropriations to the Department of Justice for state and local law enforcement assistance for discretionary grants, including for local law enforcement initiatives in the gulf coast region related to the aftermath of Hurricanes Katrina and Rita, with a specified sum earmarked for Louisiana. Makes sums available for reimbursing state and local law enforcement entities for security and related costs, including overtime, associated with the 2008 Presidential Candidate Nominating Conventions, with specified sums earmarked for Denver, Colorado, and St. Paul, Minnesota. Requires the Department of Justice (DOJ) to report to the House and Senate Appropriations Committees on a quarterly basis on specified expenditures.

Makes emergency supplemental FY2007 appropriations to the Department of Commerce for: (1) the National Oceanic and Atmospheric Administration (NOAA) for Operations, Research, and Facilities, for necessary expenses related to fisheries disasters, including funds related to the consequences of Hurricanes Katrina and Rita on shrimp and fishing industries; (2) procurement, acquisition, and construction for expenses related to disaster response and preparedness of the Gulf of Mexico coast; and (3) a Fisheries Disaster Mitigation Fund.

(Sec. 2201) Makes sums available to the National Aeronautics and Space Administration (NASA) for emergency hurricane and other natural disaster-related expenses to reimburse hurricane-related costs incurred by NASA in FY2005.

Chapter 3: Department of Defense - Civil - Makes emergency supplemental FY2007 appropriations to the Department of the Army, Corps of Engineers-Civil, for: (1) construction for necessary expenses related to the consequences of Hurricane Katrina and other hurricanes of the 2005 season, which may be used to continue construction of projects related to interior drainage for the greater New Orleans metropolitan area; (2) operation and maintenance to dredge navigation channels related to such consequences; and (3) flood control and coastal emergencies for necessary expenses relating to the consequences of Hurricanes Katrina and Rita.

Authorizes the use of specified funds by the Secretary of the Army to: (1) carry out projects and measures to provide the level of protection necessary to achieve the certification required for the 100-year level of flood protection in accordance with the national flood insurance program under the base flood elevations in existence at the time of construction of the enhancements for the West Bank and Vicinity and Lake Ponchartrain and Vicinity, Louisiana, projects; (2) support emergency operations, repairs, and other activities in response to flood, drought, and earthquake emergencies as authorized by law; and (3) implement the projects for hurricane storm damage reduction, flood damage reduction, and ecosystem restoration within Hancock, Harrison, and Jackson Counties, Mississippi, substantially in accordance with the Report of the Chief of Engineers dated December 31, 2006, subject to specified requirements.

Makes emergency supplemental FY2007 appropriations to the Department of the Interior for the Bureau of Reclamation for water and related resources to assist drought plagued areas of the west.

(Sec. 2301) Directs the Secretary to reimburse local governments for expenses they have incurred in storm-proofing pumping stations, constructing safe houses for operators, and implementing other interim flood control measures in and around the New Orleans metropolitan area, provided the Secretary determines those elements of work and related expenses to be integral to the overall plan to ensure operability of the stations during hurricanes, storms, and high water events and of the flood control plan for the area.

(Sec. 2302) Provides that a specified limitation concerning total project costs under the Water Resources Development Act of 1986 shall not apply during FY2008 to any water resources project for which funds were made available during FY2007.

(Sec. 2303) Directs the Secretary to utilize funds remaining available for obligation from amounts appropriated for Flood Control and Coastal Emergencies for projects in the greater New Orleans metropolitan area to prosecute these projects in a manner which promotes continuing work at an optimal pace while maximizing levels of protection to reduce the risk of storm damage to people and property.

(Sec. 2304) Directs the Chief of Engineers to investigate the overall technical advantages, disadvantages, and operational effectiveness of: (1) operating the new pumping stations at the mouths of the 17th Street, Orleans Avenue, and London Avenue canals in the New Orleans area directed for construction concurrently or in series with existing pumping stations serving these canals; (2) removing the existing pumping stations and configuring the new pumping stations and associated canals to handle all needed discharges; and (3) replacing or improving the floodwalls and levees adjacent to the three outfall canals. Requires the analysis to be conducted at federal expenses and to be completed and furnished to Congress within three months after this Act's enactment.

(Sec. 2305) Directs the Secretary of the Army to accelerate completion of a comprehensive plan to deauthorize deep draft navigation on the Mississippi River Gulf Outlet.

(Sec. 2306) Amends the Energy and Water Development Appropriations Act, 2004 to authorize the Secretary of the Army to provide financial assistance to facilitate the buyout of properties located in areas identified by Oklahoma as areas that are or will be at risk of damage caused by land subsidence and of other necessary and closely associated properties. Makes nonfederal interests responsible for operating and maintaining any restoration alternatives constructed or carried out pursuant to that Act.

Chapter 4: Small Business Administration - Makes emergency supplemental FY2007 appropriations to the Small Business Administration (SBA) for the Disaster Loans Program Account, which may be transferred to and merged with Salaries and Expenses.

(Sec. 2401) Appropriates specified sums to be used for loans to small business concerns that: (1) are located in any area in Louisiana or Mississippi for which the President declared a major disaster because of Hurricane Katrina or Rita; (2) have not more than 50 full-time employees; (3) suffered a substantial economic injury because of a reduction in travel or tourism; and (4) demonstrate that, during the one-year period ending on August 28, 2005, not less than 45% of their revenue resulted from tourism or travel related sales, or that they suffered such injury and operate in a parish or county for which the population is not greater than 75% of the population before that date.

(Sec. 2402) Amends: the Small Business Act to include within the definition of "historically underutilized business zone" an area in which the President has declared a major disaster as a result of such hurricanes, during the two-year period beginning on the latter of the date of enactment of this Act or August 29, 2007, with a one-year extension at the SBA Administrator's discretion.

Amends the Small Business Competitive Demonstration Program Act of 1988 to terminate the Small Business Competitiveness Demonstration Program.

(Sec. 2403) Amends the Small Business Act to make a small business concern eligible to apply for disaster assistance during the period beginning on the date on which the essential employee is ordered to active duty and ending one year (currently, 90 days) after the date on which such employee is discharged or released from active duty.

Directs the Administrator to establish a pre-consideration process under which the Administrator: (1) may collect all relevant materials necessary for processing a loan to a small business concern before an eligible reservist (one who has not been ordered to active duty, who expects to be so ordered during a period of military conflict, and who can reasonably demonstrate that the concern for which that reservist is a key employee will suffer economic injury in his or her absence) is activated; and (2) shall distribute funds for any loan approved if that eligible reservist is activated. Directs the Administrator to develop a comprehensive outreach and technical assistance program to: (1) market the loans to reservists and their family members; and (2) provide technical assistance to a concern applying for a loan. Sets forth program components and reporting requirements.

Chapter 5: Department of Homeland Security - Makes emergency supplemental FY2007 appropriations to the Department of Homeland Security for FEMA for Disaster Relief.

(Sec. 2501) Sets the federal share of assistance provided for Louisiana, Mississippi, Alabama, and Texas in connection with Hurricanes Katrina and Rita under the Robert T. Stafford Disaster Relief and Emergency Assistance Act at 100% of eligible costs. Provides that such federal share shall apply to disaster assistance applied for before this Act's enactment. Limits assistance to that provided for projects for which applications have been prepared for FEMA before this Act's enactment.

(Sec. 2502) Amends the Community Disaster Loan Act of 2005 and the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to repeal prohibitions against canceling certain disaster loans authorized under the Robert T. Stafford Disaster Relief and Emergency Assistance Act to assist local governments in providing essential services.

(Sec. 2503) Extends the period for which FEMA may provide funds to a state or local government to pay utility costs resulting from the provision of temporary housing units to evacuees from hurricanes of the 2005 season.

Chapter 6: Department of the Interior - Makes emergency supplemental FY2007 appropriations to the Department of the Interior for: (1) the Bureau of Land Management (BLM) for urgent fire suppression activities; (2) the U.S. Fish and Wildlife Service, the National Park Service (NPS), and the U.S. Geological Survey for the detection of highly pathogenic avian influenza in wild birds; and (3) NPs for the Historic Preservation Fund for necessary expenses related to the consequences of the 2005 hurricanes, subject to specified requirements.

Makes emergency supplemental FY2007 appropriations to the Department of Agriculture for the National Forest System and wildland fire management.

(Sec. 2601) Revises titles I through IV of the Secure Rural Schools and Community Self-Determination Act of 2000. Authorizes appropriations to carry out such Act through FY2011.

Includes territories within the definition of "eligible state."

Extends (and revises) funding authority through FY2011 for: (1) states and counties; (2) special projects on federal land.

Sets forth FY2007-FY2010 transition payment provisions for California, Oregon, and Washington.

Replaces the current merchantable material contracting pilot program with a merchantable timber contracting pilot program. Extends the provision requiring a certain percentage of pilot programs to be made as approved contracts through FY2011.

Extends authority through FY2011 for: (1) special projects on federal land authority; and (2) county projects.

Revises provisions respecting: (1) forest receipt payments to states and counties; and (2) payments in lieu of taxes.

Amend the Internal Revenue Code to increase penalties with respect to: (1) information returns; and (2) payee statements. Repeals the provision suspending interest and penalties in the case of a taxpayer who has not been provided required notice of liability respecting a timely filed tax return. Permits participants of government section 457 plans to treat elective referrals as Roth IRA contributions.

(Sec. 2602) Permits specified relief funds for Hurricane Katrina and other 2005 hurricane damage to be used to reconstruct qualified properties that were listed in the National Register of Historic Places at the time of destruction.

Chapter 7: Department of Health and Human Services - Makes emergency supplemental FY 2007 appropriations, to remain available through FY2008, to the Department of Health and Human Services (including the Low-Income Home Energy Assistance Program (LIHEAP)) and the Department of Education (including Hurricane Education Recovery).

(Sec. 2701) Amends the Hurricane Education Recovery Act, in the Department of Defense Appropriations Act, 2006, to extend through FY2008 certain waiver authority for immediate aid to restart school operations in Hurricane Katrina or Rita disaster areas.

(Sec. 2702) Rescinds certain funds from unexpended balances of the amounts available in the 2001 Emergency Supplemental Appropriations Act for Recovery from and Response to Terrorist Attacks on the United States for the Department of Labor, Employment Training Administration, Training and Employment Services.

Appropriates an additional amount, equal to such rescinded funds, for the Centers for Disease Control and Prevention for certain activities related to the September 11, 2001, terrorist attacks on the United States, under the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006.

(Sec. 2703) Makes available for state expenditure through FY2008 certain Social Services Block Grant funds for necessary expenses related to the consequences of the 2005 hurricanes, which have been provided under the Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006.

(Sec. 2704) Amends title XXI (State Children's Health Insurance Program) (SCHIP) to direct the Secretary of Health and Human Services to allot each remaining SCHIP shortfall state the amount necessary to eliminate the remainder of FY2007 funding shortfalls.

Makes additional FY2007 appropriations (to the Department of Health and Human Services, Centers for Medicare and Medicaid Services, State Children's Health Insurance Fund) to provide additional allotments to remaining FY2007 shortfall states.

(Sec. 2705) Imposes a two-year moratorium on implementation of a proposed rule ("Medicaid Program; Cost Limit for Providers Operated by Units of Government and Provisions To Ensure the Integrity of Federal-State Financial Partnership") relating to the federal-state financial partnerships under Medicaid and the State Children's Health Insurance Program (SCHIP) under titles XIX and XXI of the Social Security Act.

Prohibits the Secretary of Health and Human Services, at any time before the end of such two-year period, from taking any action to: (1) finalize (or otherwise implement) provisions contained in the proposed rule; or (2) restrict Medicaid payments for graduate medical education (GME).

Amends the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to permit the designation of certain critical access hospitals in Cass County, Minnesota, and Kemper County, Mississippi, by exempting them from the requirement that they be certified by the state on or after January 1, 2006, as being a necessary provider of health care services to residents in the area. (Thus restores to Minnesota and Mississippi state authority to waive the application of the 35-mile rule.)

Amends title XIX (Medicaid) of the Social Security Act to increase from 15.1% to 20% the minimum rebate percentage in the basic rebate for single source and innovator multiple source drugs covered by Medicaid.

(Sec. 2705) Authorizes the Secretary of Health and Human Services, for grant years beginning in 2006-2007, to waive certain requirements of the Public Health Service Act for grants for health care and support services for individuals and families with HIV/AIDS in Louisiana, Mississippi, Alabama, and Texas and any eligible metropolitan area in those states.

Chapter 8: Legislative Branch - Makes emergency supplemental FY 2007 appropriations, to remain available through FY2011, to the Architect of the Capitol for emergency utility tunnel repairs and asbestos abatement in the Capitol Power Plant.

Makes emergency supplemental FY 2007 appropriations, to remain available until expended, to the Government Accountability Office for salaries and expenses.

Chapter 9: Department of Defense - Makes supplemental appropriations for DOD for: (1) military construction, Air Force Reserve; and (2) the Department of Defense Base Closure Account, 2005.

Makes supplemental appropriations for the Department of Veterans Affairs (VA) for the Veterans Health Administration for: (1) medical services; (2) medical administration; (3) medical facilities; (4) medical and prosthetic research; (5) general operating expenses; (6) information technology systems; and (7) minor projects construction.

(Sec. 2901) Prohibits any funds from being used to downsize staff or to close, realign, or phase out essential services at Walter Reed Army Medical Center until equivalent medical facilities at the Walter Reed National Military Medical Center at the Naval Center, Bethesda, Maryland, and/or the Fort Belvoir, Virginia, Community Hospital have been constructed and equipped, and until the Secretary of Defense (Secretary, for purposes of this Chapter) has certified to Congress that: (1) the new facilities are complete and fully operational; and (2) replacement medical facilities at Walter Reed National Military Medical Center have adequate capacity to meet both existing and projected demand for complex medical care and services for combat veterans and other military personnel. Requires a report from the Secretary to the appropriations committees outlining DOD's plan to transition patients, staff, and medical services to the new facilities without compromising patient care, staffing requirements, or facility maintenance at Walter Reed Army Medical Center. Requires adequate funding of such Center through the transition.

(Sec. 2902) Prohibits funds from being used to reorganize or relocate functions of the Armed Forces Institute of Pathology until the Secretary has submitted to the defense and appropriations committees a plan and timetable for the proposed reorganization and relocation.

(Sec. 2903) Directs the VA to contract with the National Academy of Public Administration for an independent study and analysis of the organizational structure, management, and coordination processes used by the VA to provide: (1) health care to active-duty and veteran participants of Operations Enduring Freedom and Iraqi Freedom; and (2) benefits to veterans of such Operations.

(Sec. 2904) Requires the Director of the Congressional Budget Office (CBO) to report to the defense committees projecting appropriations necessary for DOD and VA to continue providing necessary health care to veterans of the conflicts in Iraq and Afghanistan.

Chapter 10: Department of Transportation - Makes supplemental appropriations for the Department of Transportation (DOT) for: (1) the Federal Highway Administration for the emergency relief program; and (2) the Federal Transit Administration for operating and capital costs of transit services.

Makes supplemental appropriations to the Department of Housing and Urban Development (HUD) for the Office of Inspector General.

(Sec. 3001) Amends the Continuing Appropriations Resolution, 2007 to provide that public housing agencies eligible for major disaster assistance in connection with Hurricanes Katrina or Rita shall receive funding for 2007 based on the amount such agencies were eligible to receive in 2006.

Title III: Other Matters - Chapter 1: Department of Agriculture - Makes additional appropriations for salary and expenses to the Department of Agriculture.

(Sec. 3101) Rescinds specified unobligated balances made available to such Department for import relief adjustment assistance to farmers under the Trade Act of 1974.

(Sec. 3102) Amends the Food Security Act of 1985 to revise the formula for compensation for easements acquired by the Secretary of Agriculture for the wetland reserve program to declare that such compensation shall not exceed the fair market value of the land as determined in accordance with the method of valuation used by the Secretary as of January 1, 2003.

Requires the Secretary when purchasing certain conservation easements for the farmland protection program to determine fair market value in accordance with such method.

(Sec. 3103) Provides that specified limitations on guarantees of outstanding loans under the Rural Electrification Act of 1936 shall not apply in the case of a cooperative lender that has previously received a guarantee under such Act. Prohibits such additional guarantees from exceeding the amount provided in the Revised Continuing Appropriations Resolution, 2007.

(Sec. 3104) Prohibits use of funds made available under this Act to make payments to growers and first handlers of fresh spinach that were unable to market spinach crops as a result of the Food and Drug Administration Public Health Advisory issued on September 14, 2006.

Chapter 2: General Provisions - This Chapter - (Sec. 3201) Amends the Revised Continuing Appropriations Resolution, 2007 to reserve for geothermal research and development activities as well as the weatherization assistance program specified portions of FY2007 appropriations to the Department of Energy for Energy Efficiency and Renewable Energy Resources.

(Sec. 3202) Classifies federal employees at the National Energy Technology Laboratory as inherently governmental for the purpose of the Federal Activities Inventory Reform Act of 1998.

(Sec. 3203) Prohibits use of funds made available during FY2007 to make, plan, or prepare to make, any payment on bonds issued by the Administrator of the Bonneville Power Administration or for an appropriated Federal Columbia River Power System investment, if the payment is both: (1) greater, during any fiscal year, than the payments calculated in the Administrator's rate hearing using the repayment method used to establish the Administrator's rates as in effect on October 1, 2006; and (2) based or conditioned on the Administrator's actual or expected net secondary power sales receipts.

Chapter 3: General Provisions - This Chapter - (Sec. 3301) Requires the structure of any of the offices or components within the Office of National Drug Control Policy to remain as they were on October 1, 2006. Prohibits use of the funds appropriated or otherwise made available in the Revised Continuing Appropriations Resolution, 2007 to implement a reorganization of offices within such Office without the explicit approval of the congressional appropriations committees.

(Sec. 3302) Requires funds appropriated for other federal drug control programs in the Revised Continuing Appropriations Resolution, 2007 to be made available to a nonprofit tax-exempt entity: (1) with a wide anti-drug coalition network and membership base that has a demonstrated track record and specific expertise in providing technical assistance, training, evaluation, research, and capacity building to community anti-drug coalitions; (2) with authorization from Congress, both before FY2007, and in FY2008-FY2012, to perform such duties; and (3) that has previously received funding from Congress, including through a competitive process as well as direct funding, for providing such duties. Requires such appropriated funds to be obligated within 60 days after enactment of this Act.

(Sec. 3303) Requires funds made available in the Science, State, Justice, Commerce, and Related Agencies Appropriations Act, 2006 for Nevada's Commission on Economic Development to be made available to the Nevada Center for Entrepreneurship and Technology (CET).

(Sec. 3304) Authorizes the National Archives and Records Administration to obligate monies for the Public Interest Declassification Board from specified funds under the Revised Continuing Appropriations Resolution, 2007.

(Sec. 3305) Prohibits the obligation of any funds appropriated or made available in the Revised Continuing Appropriations Resolution, 2007 for the General Services Administration, Real Property Activities, Federal Buildings Fund for design, construction, or acquisition until the congressional appropriations committees approve a revised detailed plan, by project, on the use of such funds. Requires the new plan to include funding for completion of courthouse construction projects which received FY2006 funding above $5 million.

(Sec. 3306) Authorizes the District of Columbia Courts, notwithstanding a certain notice requirement, to reallocate specified FY2007 funds for the federal payment to such Courts from facilities to operations.

(Sec. 3307) Requires the Secretary of the Treasury, in coordination with the Securities and Exchange Commission (SEC), to report to specified congressional committees the names of all: (1) companies trading in securities registered under the Securities Exchange Act of 1934 which either directly or indirectly conduct business operations in Sudan relating to natural resource extraction (including oil-related activities and mining of minerals); and (2) other nonregistered companies that conduct such business operations. Excludes companies operating under licenses from the Office of Foreign Assets Control or otherwise expressly exempted under federal law from having to obtain such licenses in order to operate in Sudan.

Requires the General Services Administration (GSA) to notify the appropriate congressional committees whether the federal government has an active procurement contract with any of the identified companies, as well as the nature of the contract and dollar amounts involved.

(Sec. 3308) Rescinds specified FY2007 funds provided for the GSA Office of the Inspector General in the Revised Continuing Appropriations Resolution, 2007. Makes additional funds, in the same amount, available to GSA for such purpose, to remain available through FY2008.

(Sec. 3309) Amends the Revised Continuing Appropriations Resolution, 2007 to require any appropriation or funds made available to the District of Columbia for the federal payment for foster care improvement to be available in accordance with a detailed expenditure plan submitted by the Mayor within 60 days after the enactment of this Act.

(Sec. 3310) Authorizes federal justices and judges to receive a salary adjustment during FY2007.

Chapter 4: General Provisions - This Chapter - (Sec. 3401) Requires any unobligated balances remaining from prior appropriations for U.S. Coast Guard retired pay to remain available until expended, including for payment of obligations otherwise chargeable to lapsed or current appropriations.

(Sec. 3402) Requires the Commandant of the Coast Guard to utilize full and open competition for any contract for acquisition or modification of certain assets under, or in support of, the Integrated Deepwater System Program. Excludes specified asset classes under a production contract and any legacy asset class.

Prohibits the Commandant from entering into a contract for lead asset production under the Program before obtaining an independent estimate of life-cycle costs of the asset concerned.

Prohibits the Commandant from carrying out any asset acquisition or modification, or implementing any major asset design change, unless an independent third party with no financial interest in any Program component determines that such action is advisable.

(Sec. 3403) Prohibits the use of funds to alter or reduce operations within the Civil Engineering Program of the Coast Guard nationwide, including the civil engineering units, facilities, design and construction centers, maintenance and logistics command centers, the Coast Guard Academy and the Coast Guard Research and Development Center, except as specifically authorized by a statute enacted after the enactment of this Act.

Chapter 5: General Provisions - This Chapter - (Sec. 3501) Amends the Revised Continuing Appropriations Resolution, 2007 to make certain funds available for: (1) contract support costs of the Department of the Interior, Bureau of Indian Affairs, Operation of Indian Programs; (2) the Department of Health and Human Services for the Indian Health Service; and (3) the Department of Agriculture for the Save America's Treasures program of the Forest Service.

(Sec. 3504) Makes certain FY2007 funds available to the Department of the Interior, U.S. Fish and Wildlife Service for land conservation partnerships authorized by the Highlands Conservation Act of 2004.

(Sec. 3505) Requires the Administrator of the Environmental Protection Agency (EPA) to grant to the Water Environment Research Foundation (WERF), subject to certain conditions, such sums as were directed in FY2005-FY2006 for the On-Farm Assessment and Environmental Review program.

(Sec. 3506) Requires EPA, in providing any grants for small and rural community technical and compliance assistance under the Fiscal Year 2007 Operating Plan of the Environmental Protection Agency, to give priority to small systems and qualified organizations that have the most need (or a majority of need) from small communities in each state.

Chapter 6: Department of Health and Human Services - Transfers funds provided by the Revised Continuing Appropriations Resolution, 2007 to the Department of Health and Human Services for the National Institute of Allergy and Infectious Diseases to the Public Health and Social Services Emergency Fund to carry out advanced research and development activities.

(Sec. 3601) Amends the Revised Continuing Appropriations Resolution, 2007 to require the Pension Benefit Guaranty Corporation to transfer certain funds to the Employee Benefits Security Administration, Department of Labor for the development of an electronic Form 5500 filing system (EFAST2).

(Sec. 3602) Amends the Revised Continuing Appropriations Resolution, 2007 to increase the amount available to the Department of Education, Education for the Disadvantaged for basic grants, school improvement grants, and grants for quality initiatives for as well as a clearinghouse on comprehensive school reform.

(Sec. 3603) Makes funds provided by the Revised Continuing Appropriations Resolution, 2007 to the Department of Education for safe schools and citizenship education available for safe and drug-free schools state grants and for safe and drug-free schools national programs (including competitive grants to local educational agencies (LEAs) to address youth violence and related issues in persistently dangerous schools).

(Sec. 3604) Makes the mandatory funding in the Department of Education Appropriations Act, 2006 for alternative financing programs under Assistive Technology Act of 1998 inapplicable to the Revised Continuing Appropriations Resolution, 2007.

(Sec. 3605) Authorizes the Chief Executive Officer of the Corporation for National and Community Service to up to a certain amount of funds from the Corporation's operating expenses account to its salaries and expenses account.

(Sec. 3606) Makes 45 CFR 1310.12(a), which requires use of school buses or allowable alternate vehicles for the transport of Head Start children, effective 30 days after enactment of this Act. Exempts such vehicles in use as of January 1, 2007, however, from the requirement under such Regulation regarding rear emergency exit doors for another two years.

Requires the Secretary of Health and Human Services to revise allowable alternate vehicle standards (or any corresponding similar regulation or ruling), consistent with specified findings, to exempt from federal seat spacing and supporting seating requirements related to compartmentalization any vehicle used to transport children for a Head Start program, if the vehicle meets consistent federal motor vehicle safety standards for seating systems, occupant crash protection, seat belt assemblies, and child restraint anchorage systems.

(Sec. 3607) Rescinds a specified amount of funds made available by the Revised Continuing Appropriations Resolution, 2007 to the Department of Health and Human Services for the Office of the Secretary for general departmental management.

Makes the same amount available for special olympic activities carried out by the Secretary of Education under the Special Olympics Sport and Empowerment Act of 2004.

(Sec. 3608) Rescinds a specified amount of funds made available in the Revised Continuing Appropriations Resolution, 2007 to the Department of Education for student aid administration.

Makes the same amount available to such Department for a grant to the University of Vermont for the Educational Excellence Program.

(Sec. 3609) Amends title XVIII (Medicare) of the Social Security Act to authorize the Secretary of Health and Human Services to award a grant to the Delta Health Alliance (a nonprofit alliance of academic institutions in the Mississippi Delta region) to solicit and fund proposals from local governments, hospitals, health care clinics, academic institutions, and rural public health-related entities and organizations for research development, educational programs, health care services, job training, planning, construction, and the equipment of public health-related facilities in such region.

Authorizes appropriations.

(Sec. 3610) Declares that Sec. 3608 of this Act, making certain funds available for a grant to the University of Vermont for the Educational Excellence Program, shall not take effect.

Chapter 7: General Provisions - This Chapter - (Sec. 3701) Amends the Legislative Branch Appropriations Act, 1993 to authorize the Secretary of the Senate to transfer from the Senate Gift Shop Revolving Fund to the Senate Employee Child Care Center proceeds from the sale of holiday ornaments to fund necessary activities and expenses of the Center, including scholarships, educational supplies, and equipment.

(Sec. 3702) Rescinds specified funds provided in the Revised Continuing Appropriations Resolution, 2007 for the Capitol Guide Service and Special Services Office.

Provides the same amount of funds for such Office, to remain available through FY2008.

Chapter 8: General Provision - This Chapter - (Sec. 3801) Provides that appropriations made by the Revised Continuing Appropriations Resolution, 2007, or any other Act, which the Secretary of Veterans Affairs contributes to the Department of Defense/Department of Veterans Affairs Health Care Sharing Incentive Fund shall remain available until expended.

Chapter 9: General Provisions - This Chapter - (Sec. 3901) Makes certain funds provided in the Revised Continuing Appropriations Resolution, 2007 for the United States-China Economic and Security Review Commission available for obligation only in accordance with a spending plan submitted to and approved by the congressional appropriations committees which addresses the recommendations of GAO's audit of the Commission.

(Sec. 3902) Makes inapplicable to the Revised Continuing Appropriations Resolution, 2007 specified earmarks in the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 2006 (FOEFRPA 2006) for assistance for Ukraine for nuclear reactor safety initiatives and coal mine safety programs.

Amends FOEFRPA 2006 to exempt the Middle East Foundation, or any other similar entity whose purpose is to support democracy, governance, human rights, and the rule of law in the Middle East region, from any requirement that a majority of its board of directors be U.S. Citizens

Chapter 10: Department of Housing and Urban Development - Makes additional appropriations for salaries and expenses to the Department of Housing and Urban Development (HUD).

(Sec. 4001) Authorizes the obligation or expenditure of Department of Transportation funds to grant authority to a Mexican motor carrier to operate beyond U.S. municipalities and commercial zones on the United States-Mexico border only to the extent that: (1) granting such authority is first tested as part of a pilot program; (2) the pilot program complies with federal requirements; and (3) simultaneous and comparable authority to operate within Mexico is made available to motor carriers domiciled in the United States.

(Sec. 4002) Amends the Revised Continuing Appropriations Resolution, 2007 and the Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 with respect to the funding of section 8 tenant protection rental assistance costs and project-based rental assistance.

(Sec. 4003) Requires that the dates be moved forward for subsidy reductions and demonstrations for discontinuance of reductions in operating subsidy under a specified new operating fund formula, in order that: (1) the first demonstration date for asset management compliance shall be September 1, 2007; and (2) reductions in subsidy for calendar year 2007 shall be limited to 5%. Permits any public housing agency that has filed information to demonstrate compliance on or before April 15, 2007, to re-file the same or different information to demonstrate such compliance on or before September 1, 2007.

Chapter 11: General Provisions - This Act - (Sec. 4102) Designates amounts provided in title I and title II of this Act as emergency requirements pursuant to the concurrent resolution on the budget for FY2006.

Title IV: Emergency Farm Relief - Emergency Farm Relief Act of 2007 - (Sec. 402) Defines specified terms, including: (1) the "applicable period" (January 1, 2005 through February 28, 2007); and (2) "applicable crop" (2005 and 2006 crop years and that part of the 2007 crop year prior to February 28, 2007).

Subtitle A: Agricultural Production Losses - (Sec. 411) Directs the Secretary of Agriculture to provide financial assistance for crop disaster assistance for qualifying quantity or quality losses (other than sugar beets) due to weather or related conditions (including disease, insects, and delayed harvest). Requires a producer who suffered qualifying losses to elect assistance for only one of such years.

(Sec. 412) Provides financial assistance to dairy producers for production losses in disaster counties.

(Sec. 413) Amends the Farm Security and Rural Investment Act of 2002, respecting national dairy market loss payments, to revise the payment allocation formula and end payments after September 30, 2007.

(Sec. 414) Directs the Secretary to provide, for the applicable period: (1) payments through the 2002 livestock compensation program for livestock assistance for disaster-caused losses, including losses from blizzards that began in 2006 and continued into 2007; (2) livestock indemnity payments for disaster-caused losses, including wildfires, hurricanes, floods, extreme heat, anthrax, and blizzards that began in 2006 and continued into 2007; and (3) 2006 ewe lamb replacement and retention.

Requires a producer who suffered qualifying losses to elect assistance for only one of such years.

(Sec. 415) Directs the Secretary to compensate eligible owners of flooded crop and grazing land in North Dakota, including discretionary additional payments for owners who allow public recreational use of such land.

(Sec. 416) Directs the Secretary to provide: (1) sugar beet disaster assistance; and (2) assistance to sugarcane growers in Hawaii through a payment to an agricultural transportation cooperative in Hawaii. Requires a producer who suffered qualifying losses to elect assistance for only one of such years.

(Sec. 417) Amends the Federal Agriculture Improvement and Reform Act of 1996 to direct the Secretary to permit the use of one certified claims adjuster to assess the quantity of loss on the acreage or allotment of a producer devoted to grazing for livestock.

(Sec. 418) Reduces producer payments under this subtitle by amounts received for the same or similar loss under: (1) the Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and Pandemic Influenza Act, 2006; (2) an agricultural disaster assistance provision contained in the announcement of the Secretary on January 26, 2006, or August 29, 2006; (3) the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006; or (4) the livestock assistance grant program announced by the Secretary on August 29, 2006.

Subtitle B: Small Business Economic Loss Grant Program - (Sec. 421) Directs the Secretary to make grants to departments of agriculture or comparable agencies in states (in which at least 50% of the counties were declared to be agricultural disaster areas) for direct payments to eligible small businesses that suffered weather-related crop or livestock losses during the applicable period.

Authorizes emergency grants for low-income migrant and seasonal farmworkers.

Subtitle C: Forestry - (Sec. 431) Directs the Secretary to provide assistance to tree or fruit and tree nut producers in disaster counties that suffered losses during the applicable period. Defines "tree" to include: (1) a tree (including a Christmas tree, ornamental tree, nursery tree, and potted tree); (2) a bush (including a shrub, nursery shrub, nursery bush, ornamental bush, ornamental shrub, potted bush, and potted shrub); and (3) a vine (including a nursery vine and ornamental vine).

Subtitle D: Conservation - (Sec. 441) Directs the Secretary to use specified funds for emergency measures under: (1) the emergency conservation program, including wildfire recovery efforts in Montana and other states and irrigation-related repairs; and (2) the emergency watershed protection program.

Subtitle E: Farm Service Agency - (Sec. 451) Directs the Secretary to use specified funds to: (1) hire additional county Farm Service Agency personnel to expedite the delivery of agricultural disaster and economic assistance; and (2) carry out agriculture and disaster assistance programs.

Subtitle F: Miscellaneous - (Sec. 461) Prohibits the Secretary, in carrying out this title and crop disaster assistance contract waivers under the Emergency Supplemental Appropriations for Hurricane Disasters Assistance Act, 2005, from requiring participation in a crop insurance pilot program relating to forage.

(Sec. 462) Directs the Secretary to use not less than a minimum amount of specified funds for insect infestation control in Nevada, Utah, and Idaho.

(Sec. 463) Directs the Secretary to use Commodity Credit Corporation (CCC) facilities and funds, which shall remain available until expended, to carry out this title.

(Sec. 464) Authorizes the Secretary to promulgate necessary regulations.

Subtitle G: Emergency Designation - (Sec. 464) Designates funds provided under this title as an emergency requirement.

Title V: Fair Minimum Wage and Tax Relief - Subtitle A: Fair Minimum Wage - Fair Minimum Wage Act of 2007 - (Sec. 501) Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to: (1) $5.85 an hour on the 60th day after the enactment of this Act; (2) $6.55 an hour 12 months after that 60th day; and (3) $7.25 an hour 24 months after that 60th day.

(Sec. 502) Makes such minimum wage rates applicable to the Commonwealth of the Northern Mariana Islands on a different transitional basis.

Subtitle B: Small Business Tax Incentives - Small Business and Work Opportunity Act of 2007 - Part I: Small Business Tax Relief Provisions - Subpart A: General Provisions - (Sec. 511) Amends the Internal Revenue to extend through 2010 the increased expensing allowance for small business assets.

(Sec. 512) Extends through 2008 accelerated depreciation of qualified leasehold and restaurant improvement property. Revises the definition of "qualified restaurant improvement property" to eliminate the requirement that improvements to restaurant property must be placed in service more than three years after the original building is placed in service.

Allows accelerated deprecation (i.e., 15-year recovery period, using the straight line method) for qualified retail improvement property placed in service before January 1, 2009. Defines "qualified retail improvement property" as improvements to the interior portion of a nonresidential building used as a retail trade or business serving the general public. Excludes as an improvement the enlargement of the building, any elevator or escalator, common area structures, or the internal structural framework of the building.

(Sec. 513) Exempts certain small businesses from the requirement of using the accrual method of accounting (thus allowing such businesses the option of using a cash method). Limits such exemption to businesses which have annual gross receipts of not more than $10 million (increased from $5 million). Indexes such gross receipt amount for inflation after 2008. Exempts such small businesses which are allowed the option of using a cash method of accounting from the requirement to use inventories.

(Sec. 514) - Extends the work opportunity tax credit through 2012.

Establishes as a new targeted group under such credit designated community residents (in lieu of high risk youth). Requires such residents to be between the ages of 18 and 40 and have a principal place of abode in an empowerment zone, enterprise community, renewal community, or rural renewal county (defined as an area outside a metropolitan statistical areas which has had a net population loss during specified periods).

Modifies the definition of vocational rehabilitation referral for purposes of such credit to include certain individual work plans developed and implemented by an employment network under the Social Security Act.

Expands the eligibility of disabled veterans for such credit and increases the amount of their wages eligible for such credit from $6,000 to $12,000.

(Sec. 515) Provides rules for the treatment of certified professional employer organizations as employers for purposes of employment tax liability and other employment tax obligations. Sets forth requirements applicable to such organizations, including bond and independent financial review requirements.

(Sec. 516) Allows accelerated depreciation for qualified rural investment property placed in service before April 1, 2008. Defines "qualified rural investment property" as property used in a trade or business within a high out-migration county and not used for purposes of operating any racetrack or other gambling facility.

(Sec. 517) Extends through 2008 the increased expensing allowance for certain Gulf Opportunity Zone property.

Subpart B: Subchapter S Provisions - (Sec. 521) Redefines "passive investment income" for purposes of S corporation revocation rules to exclude gain from the sale or exchange of stock or securities as an item of passive investment income.

(Sec. 522) Excludes restricted bank director stock from treatment as S corporation stock.

(Sec. 523) Sets forth a special accounting rule for banks that become S corporations and that change from the reserve method of accounting for bad debts.

(Sec. 524) Revises the tax treatment of sales of stock of wholly-owned subsidiaries of S corporations.

(Sec. 525) Sets forth a special rule for the treatment of the pre-1983 accumulated earnings and profits of certain corporations described by the Small Business Jobs Protection Act of 1996.

(Sec. 526) Permits a nonresident alien to be a potential current beneficiary of an electing small business trust (ESBT).

(Sec. 527) Allows an ESBT a modification to its tax liability for interest expense on indebtedness which it incurs to acquire S corporation stock.

Part II: Revenue Provisions - (Sec. 531) Changes the effective date (to taxable years beginning after December 31, 2006) of certain loss deferral rules applicable to leases entered into with a foreign person or entity on or before March 12, 2004.

(Sec. 532) Applies rules treating certain foreign corporations as domestic corporations for tax purposes for inversion transactions (sales or transfers of more than 80% of a domestic corporation's stock or assets to a foreign subsidiary for tax avoidance purposes) occurring after March 20, 2002, and before March 4, 2003.

(Sec. 533) Denies a tax deduction for punitive damages paid or incurred resulting from a judgment or settlement of a claim. Includes in taxpayer gross income punitive damages paid by an insurer on behalf of such taxpayer.

(Sec. 534) Revises tax rules that deny a tax deduction for fines and penalties paid to a government for the violation of any law to provide that no deduction will be allowed for any fine or penalty paid (whether by suit, agreement, or otherwise) to, or at the direction of, a government or nongovernmental regulatory entity for a violation of a law or for the investigation or inquiry into a potential violation.

Allows exceptions to the general rule of nondeductibility for: (1) certain restitution payments or payments required to come into compliance with law; (2) court-ordered payments not involving a government or nongovernmental regulatory entity; and (3) amounts paid or incurred as taxes due.

Requires governmental agencies involved in a settlement with a taxpayer to report information about such settlement to the Secretary of the Treasury and the taxpayer, including the amount of the settlement, the amount paid as restitution or remediation of the property, and the amount paid to come into compliance with the law.

(Sec. 535) Sets forth rules for the tax treatment of U.S. Citizens and permanent resident aliens (expatriates) who terminate their citizenship or residency to avoid U.S. taxation. Taxes such expatriates on their property as if sold on the day before expatriation at its fair market value. Allows an exclusion of the first $600,000 (adjusted annually for inflation) of such gain.

Allows expatriates to elect to continue being taxed as U.S. Citizens Allows a deferral of any tax owed resulting from such election, but requires the posting of adequate security for payment of any tax so deferred.

Sets forth rules for the tax treatment of expatriate retirement plans, interests in trusts, gifts, and inheritances.

Amends the Immigration and Nationality Act to render inadmissible to the United States (and deny reentry to) expatriates who fail to comply with their tax obligations as set forth in this Act. Requires the Secretary of Homeland Security to disclose to the Attorney General whether an expatriate is in compliance with applicable requirements.

(Sec. 536) Limits the annual aggregate amounts which may be deferred under a nonqualified deferred compensation plan.

(Sec. 537) Increases criminal fines and prison terms for attempting to evade or defeat tax, willful failure to file tax returns or pay tax, aggravated failure to file tax returns, and making fraudulent and false statements in connection with a tax return.

(Sec. 538) Doubles tax penalties, fines, and interest on underpayments of tax related to tax shelters involving offshore financial arrangements. Allows the Secretary to waive such penalties for businesses that use offshore payments in the ordinary course of business.

(Sec. 539) Increases the penalty for tendering a bad check or money order for payment of tax.

(Sec. 540) Sets forth requirements for the issuance of regulations governing contingent payment convertible debt instruments.

(Sec. 541) Extends through FY2016 the authority for charging Internal Revenue Service (IRS) user fees.

(Sec. 542) Allows a levy on taxpayer assets to satisfy employment tax liabilities without granting a pre-levy collection due process hearing.

(Sec. 543) Modifies requirements for the IRS whistleblower program. Reduces from $2 million to $20,000 the required amount of tax in dispute for granting whistleblower awards.

Establishes in the IRS a Whistleblower Office and authorizes appropriations for such Office. Requires the Secretary to report to Congress on the establishment and operation of such Office.

Authorizes the Tax Court to adopt rules to preserve the confidentiality of whistleblowers who appeal awards.

(Sec. 544) Redefines "covered employee" for purposes of the limitation on the tax deduction for excessive employee remuneration.

(Sec. 545) Expands the age limitation provisions for minor children whose unearned income is treated as income of their parents for income tax purposes to include certain dependents under age 19 and students under the age of 24.

(Sec. 546) Increases penalties for failure to file accurate tax information returns.

(Sec. 547) Requires the Secretary to take into account the ability of a taxpayer to comply at reasonable cost with requirements to file tax returns on magnetic media and other machine-readable formats in issuing regulations on such requirements.

(Sec. 548) Amends the Social Security Act to grant the Secretary access to information in the National Directory of New Hires for purposes of tax administration.

(Sec. 549) Authorizes the Secretary to disclose tax information relating to persons incarcerated in federal prisons to the Federal Bureau of Prisons if the Secretary believes such persons have filed or facilitated the filing of false or fraudulent tax returns.

(Sec. 550) Extends to all types of tax returns (currently, limited to income tax returns) tax penalties on tax return preparers. Increases penalties for understatements of tax due by tax return preparers who take unrealistic positions or engage in willful or reckless conduct in preparing returns.

(Sec. 551) Imposes a penalty for the filing of erroneous tax refund claims

(Sec. 552) Increases from 18 to 36 months the period during which the IRS is required to notify taxpayers of tax deficiencies before the suspension period for interest and penalties on underpayments of tax takes effect.

(Sec. 553) Authorizes the Secretary to terminate an installment plan for payment of taxes if the taxpayer fails to make a required tax deposit or fails to file a required tax return by its due date.

(Sec. 554) Eliminates the requirement that all offers-in-compromise involving $50,000 or more must be supported by a legal opinion by the General Counsel for the Department of the Treasury. Grants discretion to the Secretary in requiring a legal opinion before approving a compromise of tax liability.

(Sec. 555) Authorizes the Secretary to impose a transaction fee on taxpayers in connection with a tax levy to cover the cost of implementing such levy. Allows the Financial Management Service to retain its transaction fees from continuing levies.

(Sec. 556) Extends through 2007 the authority for certain IRS undercover operations.

(Sec. 557) Increases the excise tax penalty on charitable organizations and their organization managers for illegal lobbying expenditures.

(Sec. 558) Increases the penalty for failure to file required tax returns and information for tax-exempt organizations.

(Sec. 559) Imposes penalties for failure to file certain tax returns electronically based upon taxpayer gross receipts.

Part III: General Provisions - (Sec. 561) Amends the Small Business Regulatory Enforcement Fairness Act of 1996 to revise requirements for small business regulatory compliance guides by: (1) requiring such guides to be published on the website of the federal agency promulgating a rule requiring small business compliance; (2) making such guides available to small businesses at the same time a federal agency rule becomes effective; and (3) including in such guides an explanation of actions a small business must take to comply with a federal agency rule.

Requires each federal agency head to report annually to specified congressional committees on the status of each agency's compliance with revised requirements for making regulatory compliance guides available to small businesses.

(Sec. 562) Directs the Secretary of Health and Human Services to establish a grant program to assist states in encouraging the establishment and operation of employer-operated child care programs. Prohibits states from awarding a grant in excess of $500,000 to any single grant applicant. Requires states to report misuse of grant funds to the Secretary.

Requires the Secretary to conduct a two-year and a four-year study on various aspects of the employer-provided child care program and to report to Congress on such studies.

(Sec. 563) Requires the Secretary of the Treasury to study and report to Congress on the benefits, costs, and other consequences of making the program for advance payment of the earned income tax credit available to all recipients of such credit.

(Sec. 564) Expresses the sense of the Senate that Congress should enact policies to promote personal savings for retirement.

(Sec. 565) Amends the Small Business Act to allow existing women's business centers to apply for three-year grants on an ongoing basis. Prohibits such centers from disclosing information about any assistance recipient without the recipient's consent except pursuant to a civil or criminal enforcement action or as required for financial auditing purposes.

Repeals the four-year women's business center sustainability pilot project.

(Sec. 566) Amends the Buy American Act to require the head of each federal agency to report to the House Committee on Oversight and Government Reform and the Senate Committee on Homeland Security and Governmental Affairs on the amount of agency acquisitions in FY2007-FY2011of articles, materials, and supplies manufactured outside the United States.

(Sec. 567) Expresses the sense of the Senate that Congress should: (1) repeal the 1993 tax increase on Social Security benefits; and (2) make certain education tax incentives permanent.

(Sec. 569) Amends the Immigration and Nationality Act to impose new requirements for the debarment of government contractors who hire illegal aliens from future federal contracts. Allows waivers of debarment for national defense or security reasons.

(Sec. 570) Requires the Secretary to grant a disability preference in awarding tax collection contracts.

Requires the Comptroller General to study the effectiveness and efficiency of using private contractors for IRS debt collection.

(Sec. 1101) Makes specified appropriations to reimburse the Commodity Credit Corporation for the release of eligible commodities for emergency humanitarian food needs in developing countries under the Bill Emerson Humanitarian Trust Act, in order to replenish the Bill Emerson Humanitarian Trust.

Chapter 2 - Makes FY2007 emergency supplemental appropriations to the Department of Justice, to remain available through FY2008, for general legal activities, U.S. Attorneys, the U.S. Marshals Service, the National Security Division, the Federal Bureau of Investigation (FBI), the Drug Enforcement Administration, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, and the Federal Prison System.

Allocates certain funds, including funds for the Office of the Inspector General, to implement corrective actions in response to the findings and recommendations in the Office of Inspector General report, "A Review of the Federal Bureau of Investigation's Use of National Security Letters."

Chapter 3 - Makes emergency supplemental appropriations for the Department of Defense (DOD) for FY2007 for contingency operations directly related to the global war on terror and other unanticipated defense-related operations, specifically for: (1) military personnel; (2) operation and maintenance (O&M); (3) the Afghanistan Security Forces Fund; (4) the Iraq Security Forces Fund; (5) the Iraq Freedom Fund; (6) the Joint Improvised Explosive Device Defeat Fund; (7) the Strategic Reserve Readiness Fund; (8) procurement; (9) research, development, test and evaluation; (10) Defense Working Capital Funds; (11) the National Defense Sealift Fund; (12) the Defense Health Program; (13) defense drug interdiction and counter-drug activities; and (14) the Intelligence Community Management Account.

(Sec. 1302) Authorizes the Secretary of Defense (Secretary, for purposes of this Chapter), in the national interest, to transfer between appropriations up to $3.5 billion of the funds made available to DOD in this Chapter. Requires congressional notification of each transfer.

(Sec. 1306) Authorizes the Secretary to use specified funds to support counter-drug activities of the governments of Afghanistan and Pakistan.

(Sec. 1307) Allows specified O&M funds to be used to fund the Commander's Emergency Response Program (urgent humanitarian relief and reconstruction in Iraq and Afghanistan). Requires quarterly reports from the Secretary to the congressional defense committees on the use of such funds.

(Sec. 1308) Continues through FY2008 required reports from the Secretary to Congress on progress toward military and political stability in Iraq.

(Sec. 1311) Prohibits any funds from being obligated or expended by the U.S. government to: (1) establish any military installation or base for the permanent stationing of U.S. Armed Forces in Iraq; or (2) exercise U.S. control over any oil resource of Iraq.

(Sec. 1312) Prohibits funds from this Act from being used in contravention of specified laws enacted or regulations promulgated to implement the United Nations (UN) Convention Against Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment.

(Sec. 1313) Requires quarterly reports to the defense committees from the: (1) Secretary on readiness assessments of Iraq and Afghan security forces; and (2) Director of the Office of Management and Budget (OMB) on proposed uses of funds in the Iraq Security Forces Fund and the Afghanistan Security Forces Fund. Directs the Secretary to notify such committees of any use or transfer of such funds in excess of $15 million.

(Sec. 1315) Prohibits the obligation of more than 85% of O&M funds until the Secretary reports to the defense committees on the use of contracted services in support of U.S. military and reconstruction activities in Iraq and Afghanistan.

(Sec. 1316) Authorizes a member of the Armed Forces, during the period beginning on the date of enactment of this chapter and ending on September 30, 2007, to designate another person (in lieu of a codified list of survivors) to receive up to 50% of the death gratuity payable to such member upon their death from active-duty military service.

(Sec. 1317) Increases from 20 to 287 the number of heavy and light armored vehicles authorized to be purchased by DOD for force protection purposes in Iraq and Afghanistan.

(Sec. 1318) Directs the Secretary to annually inspect, for maintenance and operation quality control purposes, each DOD military medical treatment facility, each military quarters housing medical hold personnel, and each military quarters housing medical holdover personnel. Requires: (1) the correction of deficiencies found; and (2) a report from the Secretary to the defense committees setting forth appropriate standards in the event that no maintenance or operations standards exist at any such facility or if current standards are inadequate.

(Sec. 1319) Authorizes the use of specified funds from the Iraq Security Forces Fund to assist the government of Iraq to support the disarmament, demobilization, and reintegration of militias and illegal armed groups.

(Sec. 1320) Earmarks specified DOD funds to commission an independent private entity to assess the current capabilities of the Iraqi Security Forces. Requires a findings report from such entity to specified congressional committees.

(Sec. 1321) Authorizes the President to award the Medal of Honor to Woodrow W. Keeble for acts of valor during the Korean War.

(Sec. 1323) Provides for the transfer of appropriated funds from specified military accounts to the Economic Support Fund, for use in programs in Pakistan.

Chapter 4 - Makes emergency supplemental FY2007 appropriations to the Department of Energy, National Nuclear Security Administration, for Defense Nuclear Non-proliferation.

Chapter 5 - Makes emergency supplemental FY2007 appropriations to the Department of Homeland Security (DHS) for: (1) Analysis and Operations to support the State and Local Fusion Center program; (2) Customs and Border Protection (CBP) to increase the number of officers, intelligence analysts, and support staff responsible for container security inspections and for other efforts to improve supply chain security, with a specified amount transferred to the Federal Law Enforcement Training Center for basic training costs; (3) Air and Marine Interdiction, Operations, Maintenance, and Procurement for air and marine operations on the Northern Border; (4) Immigration and Customs Enforcement (ICE); (5) the Transportation Security Administration (TSA) for aviation security, including the procurement and installation of checked baggage explosives detection systems, the expansion of checkpoint explosives detection pilot systems, and air cargo security, and for Federal Air Marshals; (6) National Protection and Programs for infrastructure protection and information security and for the Office of Health Affairs for nuclear event public health assessment and planning and other activities; (7) the Federal Emergency Management Agency (FEMA), including for management and administration, state and local programs (for port security grants, intercity rail passenger transportation, freight rail, and transit security grants, regional grants and regional technical assistance to high risk urban areas for catastrophic event planning and preparedness), and emergency management performance grants; (8) Citizenship and Immigration Services (CIS) to address backlogs of security checks associated with pending applications and petitions; (9) Science and Technology for research, development, acquisition, and operations for air cargo security research; and (10) the Domestic Nuclear Detection Office for non-container, rail aviation, and intermodal radiation detection activities and for systems acquisition.

(Sec. 1501) Amends the Department of Homeland Security Appropriations Act, 2007 to require information developed under provisions regarding the Secretary's issuance of interim final regulations establishing risk-based performance standards for security of chemical facilities and requiring vulnerability assessments and the development and implementation of site security plans for chemical facilities to be given protection from public disclosure identical to that given information developed by chemical facilities subject to regulation. Requires site security plans to be treated as sensitive security information. Provides that such Act shall not preclude or deny the right of any state or political subdivision to adopt or enforce any chemical facility security regulation, requirement, or standard that is more stringent than one issued under such Act.

Directs the Secretary to update the regulations administered by the Secretary that govern sensitive security information to ensure the protection of all information required to be protected under such Act.

Prohibits the use of funds provided in this Act or in such Act to carry out provisions of the Homeland Security Act of 2002 regarding reorganization.

Directs the Secretary to require all DHS contracts that provide award fees to link such fees to successful acquisition outcomes, which shall be specified in terms of cost, schedule, and performance.

Chapter 6 - Makes emergency supplemental FY2007 appropriations to the House of Representatives and GAO.

Chapter 7 - Makes supplemental appropriations for the Department of Defense (DOD) for military construction and the Department of Defense Base Closure Account 2005.

(Sec. 1701) Prohibits any funds from being used to close Walter Reed Army Medical Center until equivalent medical facilities at the Walter Reed National Medical Center at Naval Medical Center, Bethesda, Maryland, and/or the Fort Belvoir, Virginia, Community Hospital have been constructed and equipped. Requires that, during any such transition, the Walter Reed Army Medical Center shall be adequately funded to maintain the maximum level of inpatient and outpatient services.

(Sec. 1702) Prohibits any funds from being used to reorganize or relocate the functions of the Armed Forces Institute of Pathology until the Secretary of Defense has submitted to the defense and appropriations committees a detailed plan and timetable for the proposed reorganization and relocation. Outlines plan requirements, including consideration of a related study being prepared by the GAO.

Chapter 8 - Makes additional FY2008 appropriations for the Department of State for: (1) administration of foreign affairs and diplomatic and consular programs; (2) the Office of Inspector General; (3) educational and cultural exchange programs; and (4) international organizations and peacekeeping.

Makes additional FY2008 appropriations for the United States Agency for International Development (USAID) for: (1) the Child Survival and Health Programs Fund; (2) international disaster and famine assistance; and (3) operating expenses, including the Office of Inspector General.

Makes additional FY2008 appropriations for: (1) the Economic Support Fund; (2) the Democracy Fund for democracy programs in Iraq; (3) assistance to eastern Europe and the Baltic States for Kosovo; (4) international narcotics control and law enforcement; (5) migration and refugee assistance, with a set-aside for the rescue of Iraqi scholars; (6) the United States Emergency Refugee and Migration Assistance Fund; (7) nonproliferation, antiterrorism, and demining; (8) the Broadcasting Board of Governors for international broadcasting operations; (9) the Department of the Treasury's international affairs technical assistance program; and (10) the foreign military financing program and peacekeeping operations.

Rescinds specified funds for the Colombian Navy.

(Sec. 1801) Authorizes the obligation and expenditure of funds appropriated under this title notwithstanding specified provisions of the State Department Basic Authorities Act of 1956, the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995, and the National Security Act of 1947.

(Sec. 1802) Amends the Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004, as amended by the John Warner National Defense Authorization Act for Fiscal Year 2007 and the Iraq Reconstruction Accountability Act of 2006 to revise the calculation provision for termination of the Office of the Special Inspector General for Iraq Reconstruction.

(Sec. 1803) Prohibits: (1) economic support fund assistance under this Act from being made available to the government of Lebanon until the Secretary of State reports to the House and Senate Committees on Appropriations respecting Lebanon's economic reform plan and on the specific conditions and benchmarks agreed upon by the United States and Lebanon pursuant to the Memorandum of Understanding on cash transfer assistance for Lebanon; and (2) military financing or narcotics control/law enforcement fund assistance under this Act being made available to Lebanon until the Secretary reports to the Committees respecting procedures established to determine eligibility of members and units of the armed forces and police forces of Lebanon to participate in U.S. training and assistance programs and on the end use monitoring of all equipment provided under such programs.

Requires the Secretary to certify to the Committees, prior to the initial obligation of certain military and antiterrorism assistance funds for Lebanon, that efforts have been made to ensure that such assistance is not provided to terrorist or terrorist-supporting individuals or entities.

(Sec. 1804) Authorizes FY2007 appropriations for Department of the Treasury bilateral economic assistance to be used to assist Liberia in retiring its debts to the International Monetary Fund (IMF), the International Bank for Reconstruction and Development (World Bank), and the African Development Bank.

(Sec. 1805) Directs the Department of State to provide GAO staff members country clearances, life support, and logistical and security support necessary for GAO personnel to establish a presence in Iraq for periods of at least 45 days.

(Sec. 1806) Makes the Assistant Secretary of State for Democracy, Human Rights and Labor responsible for all policy, funding, and programming decisions regarding funds made available under this Act and prior Acts making appropriations for foreign operations, export financing and related programs for the Human Rights and Democracy Fund of the Bureau of Democracy, Human Rights and Labor.

(Sec. 1807) Authorizes, and sets forth the conditions under which, the Inspector General of the Department of State and the Broadcasting Board of Governors may use personal services contracts to engage U.S. citizens to support the Office of the Inspector General's oversight of Iraq and Afghanistan programs.

(Sec. 1808) Sets forth specified funding tables.

(Sec. 1809) Directs the Secretary to report to the Committees respecting planned expenditures of funds under this chapter, with specified exceptions.

(Sec. 1810) Prohibits economic support fund assistance under this Act to be made available to the government of Pakistan for non-project assistance until the Secretary reports to the Committees respecting the oversight mechanisms, performance benchmarks, and implementation processes for such funds.

Sets aside amounts for political party development and election observation programs.

(Sec. 1811) Authorizes specified funds under this Act to be used for a civilian reserve corps.

(Sec. 1812) Directs the President to appoint a Coordinator for Iraq Assistance who shall be responsible for developing and implementing an overall strategy for political, economic, and military assistance for Iraq.

Chapter 9 - (Sec. 1901) Prohibits funds from being used to deploy any unit of the Armed Forces to Iraq unless the chief of the military department concerned has certified to the defense and appropriations committees at least 15 days in advance that such unit is fully mission capable. Allows the President to waive a finding of not fully mission capable, and to deploy such a unit, if the President finds it necessary for national security and details the particular reason(s) why the unit's deployment is necessary.

(Sec. 1902) Prohibits funds from being used to initiate, execute, or continue any order that has the effect of extending the deployment for Operation Iraqi Freedom of any unit of the: (1) Army, Army Reserve, or Army National Guard beyond 365 days; or (2) Marine Corps or Marine Corps Reserve beyond 210 days. Provides the same presidential waiver as above.

(Sec. 1903) Prohibits funds from being used to initiate, execute, or continue any order that has the effect of deploying for Operation Iraqi Freedom any unit of the: (1) Army, Army Reserve, or Army National Guard if such unit has been deployed within the previous 365 consecutive days; or (2) Marine Corps or Marine Corps Reserve if such unit has been deployed within the previous 210 consecutive days. Provides the same presidential waiver as under section 1901, above.

(Sec. 1904) Outlines specified determinations, relating to actions of the government of Iraq, that must be made by the President to Congress on or before July 1, 2007. Requires that, if the President fails to make any of the determinations, the Secretary of Defense shall commence the redeployment of U.S. Armed Forces from Iraq no later than such date, with a goal of completing such redeployment within 180 days. Requires that, if the President makes all such determinations, the Secretary shall commence such redeployment no later than October 1, 2007, with a goal of completing that redeployment within 180 days.

Makes funds immediately available to plan and execute a safe and orderly redeployment.

Prohibits the Secretary, after the appropriate redeployment period, from deploying or maintaining members of the Armed Forces in Iraq for any purpose other than: (1) protecting American diplomatic facilities, American citizens, and other U.S. forces; (2) serving in roles consistent with customary diplomatic positions; (3) engaging in targeted special actions limited in duration and scope to killing or capturing members of al-Qaeda and other terrorist organizations; and (4) training and equipping members of the Iraqi Security Forces.

Limits to 50% the availability of funds from the Economic Support Fund and the International Narcotics Control and Law Enforcement account for assistance to Iraq until the President has made specified certifications to Congress with respect to Iraqi oil revenue sharing, elections, de-Baathification, and reconstruction. Excepts from the 50% limitation: (1) Economic Support Fund amounts for the Community Action Program and Community Stabilization Program in Iraq under the U.S. Agency for International Development (USAID); and (2) programs and activities to promote democracy in Iraq.

Requires the Commander, Multi-National Forces--Iraq and the U.S. Ambassador to Iraq to report to Congress, beginning on September 1, 2007, and every 60 days thereafter on actions being taken by the government of Iraq to meet the presidential determinations required at the beginning of this section.

Title II: Additional Hurricane Disaster Relief and Recovery - Chapter 1 - (Sec. 2101) Amends the Food Security Act of 1985 to direct the Secretary of Agriculture to carry out an emergency forestry conservation reserve pilot program beyond 2006 in states determined to have suffered damage to merchantable timber in counties affected by hurricanes during 2005.

Chapter 2 - Makes emergency supplemental FY2007 appropriations to the Department of Justice (DOJ) for state and local law enforcement assistance for discretionary grants authorized under the Omnibus Crime Control and Safe Streets Act of 1968, as in effect on September 30, 2006. Provides that such amounts shall be for local law enforcement initiatives in the Gulf Coast region related to the aftermath of Hurricanes Katrina and Rita and shall be apportioned among the states in quotient to their level of violent crime as estimated by the Federal Bureau of Investigation's (FBI) Uniform Crime Report for 2005.

Makes emergency supplemental FY2007 appropriations to the Department of Commerce for the National Oceanic and Atmospheric Administration (NOAA) for Operations, Research, and Facilities for necessary expenses related to the consequences of Hurricanes Katrina and Rita on the shrimp and fishing industries.

Makes emergency supplemental FY2007 appropriations to the National Aeronautics and Space Administration (NASA) for necessary expenses related to the consequences of Hurricane Katrina.

(Sec. 2201) Makes sums available to NASA for emergency hurricane and other natural disaster-related expenses to reimburse hurricane-related costs incurred by NASA in FY2005.

Chapter 3 - Makes emergency supplemental FY2007 appropriations to the Department of the Army, Corps of Engineers--Civil, for construction for necessary expenses related to the consequences of Hurricane Katrina and other hurricanes of the 2005 season, which may be used to continue construction of projects related to interior drainage for the greater New Orleans metropolitan area.

Authorizes the use of specified funds by the Secretary of the Army to: (1) carry out projects and measures related to flood control and coastal emergencies for the West Bank and Vicinity and Lake Ponchartrain and Vicinity, Louisiana, projects; (2) support emergency operations, repairs, and other activities in response to flood, drought, and earthquake emergencies as authorized by law; and (3) implement the projects for hurricane storm damage reduction, flood damage reduction, and ecosystem restoration within Hancock, Harrison, and Jackson Counties, Mississippi, in accordance with the Report of the Chief of Engineers dated December 31, 2006. Directs the Chief of Engineers, acting through the Assistant Secretary of the Army for Civil Works, to provide a monthly report to the House and Senate Appropriations Committees detailing the allocation and obligation of these funds.

(Sec. 2301) Directs the Secretary to: (1) determine the value of eligible reimbursable expenses incurred by local governments in storm-proofing pumping stations, constructing safe houses for operators, and other interim flood control measures in and around the New Orleans metropolitan area that the Secretary determines to be integral to the overall plan to ensure operability of the stations during hurricanes, storms, and high water events and the flood control plan for the area; and (2) utilize funds remaining available for obligation from amounts appropriated for Flood Control and Coastal Emergencies for projects in the greater New Orleans metropolitan area to prosecute such projects in a manner which promotes the goal of continuing work at an optimal pace while maximizing levels of protection to reduce the risk of storm damage to people and property.

(Sec. 2303) Directs the Chief of Engineers to investigate and report to Congress on the overall technical advantages, disadvantages, and operational effectiveness of: (1) operating the new pumping stations at the mouths of the 17th Street, Orleans Avenue, and London Avenue canals in the New Orleans area directed for construction concurrently or in series with existing pumping stations serving these canals; (2) removing the existing pumping stations and configuring the new pumping stations and associated canals to handle all needed discharges; and (3) replacing or improving the floodwalls and levees adjacent to the three outfall canals.

(Sec. 2304) Directs the Secretary to accelerate completion of a comprehensive plan to deauthorize deep draft navigation on the Mississippi River Gulf Outlet.

Chapter 4 - Makes specified unobligated balances from appropriations to the Small Business Administration's (SBA) Disaster Loans Program Account available for administrative expenses to carry out the disaster loan program. Requires specified sums to be used for loans for businesses located in an area for which the President declared a major disaster because of the hurricanes in the Gulf of Mexico in 2005.

Chapter 5 - Makes emergency supplemental FY2007 appropriations to DHS for FEMA for Disaster Relief, with a portion to be transferred to the Office of Inspector General.

(Sec. 2501) Sets the federal share of assistance provided for Louisiana, Mississippi, Florida, Alabama, and Texas in connection with Hurricanes Katrina, Wilma, Dennis, and Rita under the Stafford Act at 100% of eligible costs. Provides that such federal share shall apply to disaster assistance applied for before this Act's enactment.

(Sec. 2502) Amends the Community Disaster Loan Act of 2005 and the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to repeal prohibitions against canceling certain disaster loans authorized under the Stafford Act to assist local governments in providing essential services.

(Sec. 2503) Extends the period for which FEMA may provide funds to a state or local government to pay utility costs resulting from the provision of temporary housing units to evacuees from hurricanes of the 2005 season.

Chapter 6 - Makes emergency supplemental FY2007 appropriations to the Department of the Interior for the National Park Service (NPS) for the Historic Preservation Fund for necessary expenses related to the consequences of the 2005 hurricanes, subject to specified requirements.

(Sec. 2601) Permits specified relief funds for Hurricane Katrina and other 2005 hurricane damage that were allocated to Mississippi by NPS to be used to reconstruct qualified properties that were listed in the National Register of Historic Places at the time of destruction.

Chapter 7 - Makes additional appropriations to the Department of Education for: (1) institutions of higher education located in major disaster areas which were forced to close, relocate, or significantly curtail their activities as a result of hurricane damage; (2) specified Hurricane Education Recovery activities in Louisiana, Mississippi, and Alabama; and (3) programs to restart elementary and secondary school operations.

(Sec. 2701) Amends the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006 to extend through FY2008 specified waiver authority of the Secretary of Agriculture, especially authority to waive application of the rural area or similar limitations under any program administered by the Rural Development Mission Area, for the emergency watershed protection program in 2005 hurricane disaster areas.

(Sec. 2702) Makes available for state expenditure through FY2008 certain Social Services Block Grant funds for necessary expenses related to the consequences of the 2005 hurricanes, which have been provided under the Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006.

(Sec. 2703) Authorizes the Secretary of Health and Human Services, for FY2008-FY2009, to waive certain matching funds requirements of the Public Health Service Act for grants for health care and support services for individuals and families with HIV/AIDS in Louisiana, Mississippi, Alabama, and Texas, if such states fail to meet those match requirements for FY2006 or FY2007. Prohibits such a waiver, however, that would allow a grantee to provide less than a 25% matching grant.

Requires such states, and any eligible metropolitan area in them, to comply with each applicable grant program requirement.

Chapter 8 - Makes additional appropriations for the Department of Transportation (DOT) for: (1) the Federal Highway Administration for the emergency relief program; and (2) the Federal Transit Administration for operating and capital costs of transit services.

Makes additional appropriations to the Department of Housing and Urban Development (HUD) for the Office of Inspector General.

(Sec. 2801) Amends the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006 to extend until December 31, 2007, the authority of the HUD Secretary to waive requirements for income eligibility and tenant contribution under section 8 of the United States Housing Act of 1937 with respect to tenant-based rental assistance in public and Indian housing.

(Sec. 2802) Prescribes formulae for the funding of three specified categories of public housing agencies during calendar 2007.

(Sec. 2803) Amends the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006 to extend through calendar 2007 the authority of the HUD Secretary to permit a public housing agency to combine assistance under the United States Housing Act of 1937 to facilitate the use of funds to assist families who were receiving housing assistance immediately before the 2005 hurricanes and were displaced from their housing by them.

Title III: Other Emergency Appropriations - Chapter 1 - Makes additional appropriations to the Department of Commerce, to remain available through FY2008, for the National Oceanic and Atmospheric Administration (NOAA) for Operations, Research, and Facilities. Directs the National Marine Fisheries Service to cause distribution of such amounts among eligible recipients of assistance for the commercial fishery failure declared by the Secretary of Commerce on August 10, 2006.

Chapter 2 - Makes additional appropriations to the Department of the Army, Corps of Engineers-Civil, for: (1) operation and maintenance to dredge navigation channels related to consequences of the 2005 hurricanes; and (3) flood control and coastal emergencies to support emergency operations, repairs, and othe activities in response to flood, drought, and earthquake emergencies.

Makes additional appropriations to the Department of the Interior for the Bureau of Reclamation for water and related resources to assist drought plagued areas of the west.

Chapter 3 - Makes additional appropriations to the Department of the Interior for: (1) the Bureau of Land Management (BLM) for urgent wildland fire suppression activities; and (2) the U.S. Fish and Wildlife Service, the National Park Service (NPS), and the U.S. Geological Survey for the detection of highly pathogenic avian influenza in wild birds.

Makes additional appropriations to the Department of Agriculture for the National Forest System and wildland fire management.

(Sec. 3301) Appropriates additional funds to the Department of Agriculture for FY2007 for payments to be made, to the maximum extent practicable, in the same amounts and in the same manner as were paid to states and counties in 2006 under the Secure Rural Schools and Community Self-Determination Act of 2000.

Chapter 4 - Makes additional appropriations to the Department of Health and Human Services for: (1) the Centers for Disease Control and Prevention, for research to develop mine safety technology; (2) the Administration for Children and Families, for the Low-Income Home Energy Assistance Program (LIHEAP); and (3) the Office of the Secretary.

(Sec. 3401) Rescinds certain funds from unexpended balances available for Training and Employment Services and State Unemployment Insurance and Employment Service Operations of the Department of Labor.

(Sec. 3402) Makes additional funds available to the Department of Education for Safe and Drug-Free Schools National Programs for competitive grants to local educational agencies (LEAs) to address youth violence and related issues.

Chapter 5 - Makes additional appropriations, to remain available through FY2011, to the Architect of the Capitol for utility tunnel repairs and asbestos abatement in the Capitol Power Plant.

Chapter 6 - Makes supplemental appropriations for the Department of Veterans Affairs (VA) for the Veterans Health Administration for: (1) medical services; (2) medical administration; (3) medical facilities; (4) medical and prosthetic research; (5) general operating expenses; (6) information technology systems; and (7) minor projects construction.

(Sec. 3601) Requires the Director of the Congressional Budget Office (CBO) to report to the congressional appropriations committees projecting appropriations necessary for Department of Defense (DOD) and VA to continue providing necessary health care to veterans of the conflicts in Iraq and Afghanistan.

(Sec. 3602) Declares that appropriations made by the Revised Continuing Appropriations Resolution, 2007, which the Secretary of Veterans Affairs contributes to the Department of Defense/Department of Veterans Affairs Health Care Sharing Incentive Fund, shall remain available until expended for any authorized purpose of the Fund.

(Sec. 3603) Authorizes the Secretary of Veterans Affairs to convey to the state of Texas, without consideration, all federal right, title, and interest in and to specified real property comprising the location of the Marlin, Texas, Department of Veterans Affairs Medical Center, for the purposes of a prison. Authorizes environmental cleanup on the parcel to be conveyed.

Title IV: Other Matters - Chapter 1 - Makes additional appropriations for salary and expenses to the Department of Agriculture, Farm Service Agency.

(Sec. 4101) Allocates FY2007 funding for the Office of Women's Health of the Food and Drug Administration (FDA).

(Sec. 4102) Prohibits use of funds available to the Department of Agriculture (USDA) for FY2007 to implement the risk-based inspection program in the 30 prototype locations announced on February 22, 2007, by the Under Secretary for Food Safety, or at any other locations, until: (1) the USDA Office of Inspector General (OIG) has provided its findings to the Food Safety and Inspection Service (FSIS) and congressional appropriations committees on the data used in support of the development and design of such program; and (2) FSIS has addressed and resolved issues identified by OIG.

Chapter 2 - (Sec. 4201) Classifies federal employees at the National Energy Technology Laboratory as inherently governmental for the purpose of the Federal Activities Inventory Reform Act of 1998.

(Sec. 4202) Prohibits use of funds made available during FY2007 to make, plan, or prepare to make, any payment on bonds issued by the Administrator of the Bonneville Power Administration or for an appropriated Federal Columbia River Power System investment, if the payment is both: (1) greater, during any fiscal year, than the payments calculated in the Administrator's rate hearing using the repayment method used to establish the Administrator's rates as in effect on October 1, 2006; and (2) based or conditioned on the Administrator's actual or expected net secondary power sales receipts.

Chapter 3 - (Sec. 4301) Amends the Help America Vote Act of 2002 to extend from the first federal election after January 1, 2006, until the first federal election after March 1, 2008, the election by which a state must ensure that all punch card or lever voting systems in qualifying precincts must be replaced, if it certifies to the Election Assistance Administration that it will not meet the original deadline.

(Sec. 4302) Requires the structure of any of the offices or components within the Office of National Drug Control Policy to remain as they were on October 1, 2006. Prohibits use of the funds appropriated or otherwise made available in the Revised Continuing Appropriations Resolution, 2007 to implement a reorganization of offices within such Office without the explicit approval of the congressional appropriations committees.

(Sec. 4303) Authorizes the National Archives and Records Administration to obligate certain monies for the Public Interest Declassification Board.

(Sec. 4304) Authorizes the District of Columbia Courts, notwithstanding a certain notice requirement, to reallocate specified FY2007 funds for the federal payment to such Courts from facilities to operations.

(Sec. 4305) Requires the Secretary of the Treasury, in coordination with the Securities and Exchange Commission (SEC), to report to specified congressional committees the names of all companies which either directly or indirectly conduct business operations in Sudan relating to natural resource extraction (including oil-related activities and mining of minerals). Excludes companies operating under licenses from the Office of Foreign Assets Control or otherwise expressly exempted under federal law from having to obtain such licenses in order to operate in Sudan.

Requires the General Services Administration (GSA) to notify the appropriate congressional committees whether the federal government has an active procurement contract with any of the identified companies, as well as the nature of the contract and dollar amounts involved.

(Sec. 4306) Rescinds specified FY2007 funds provided for the GSA Office of the Inspector General in the Revised Continuing Appropriations Resolution, 2007. Makes additional funds, in the same amount, available to GSA for such purpose, to remain available through FY2008.

(Sec. 4307) Amends the Continuing Appropriations Resolution, 2007 to require any appropriation or funds made available to the District of Columbia for the federal payment for foster care improvement to be available in accordance with a detailed expenditure plan submitted by the Mayor within 60 days after the enactment of this Act.

Chapter 4 - (Sec. 4401) Requires up to a specified amount of unobligated balances remaining from prior appropriations for U.S. Coast Guard retired pay to remain available until expended, including for payment of obligations otherwise chargeable to lapsed or current appropriations.

(Sec. 4402) Requires major procurement contracts, first-tier subcontracts, delivery or task orders entered into by the Coast Guard, first-tier subcontracts under them, and tasks or delivery orders issued pursuant to such contracts or subcontracts to contain specified requirements.

Prohibits the Commandant from entering into a contract for lead asset production under the Program before obtaining an independent estimate of life-cycle costs of the asset concerned.

Prohibits the Commandant from carrying out any asset acquisition or modification, or implementing any major asset design change, unless an independent third party with no financial interest in any Program component determines that such action is advisable.

Prohibits obligation of certain funds available for the Integrated Deepwater Systems program until congressional appropriations committees receive an expenditure plan directly from the Coast Guard meeting specified criteria.

(Sec. 4403) Prohibits the use of funds to alter or reduce operations within the Civil Engineering Program of the Coast Guard nationwide, including the civil engineering units, facilities, design and construction centers, maintenance and logistics command centers, the Coast Guard Academy and the Coast Guard Research and Development Center, except as specifically authorized by a statute enacted after the enactment of this Act.

(Sec. 4404) Rescinds specified unobligated balances made available pursuant to the Department of Homeland Security Act, 2006 to the Department of Homeland Security (DHS).

Makes additional appropriations to: (1) the U.S. Coast Guard for acquisition, construction, and improvements, to remain available through FY2009, to mitigate the Service's patrol boat operational gap; and (2) the Office of the Under Secretary for Management for an independent study to compare the DHS senior career and political staffing levels and senior career training programs with those of similarly structured cabinet-level agencies.

(Sec. 4405) Prohibits entities performing lead system integrator functions in the acquisition of a major system by DHS after June 1, 2007, from having any direct financial interest in the development or construction of any individual system or element of any system of systems.

Allows an exception to this prohibition for a particular entity if: (1) the Secretary of Homeland Security certifies to specified congressional committees that the entity was selected to develop or construct the system or element concerned through the use of competitive procedures, and DHS took appropriate steps to prevent any organizational conflict of interest in the selection process; or (2) a subcontractor selected the entity to serve as a lower-tier subcontractor, through a process over which the entity exercised no control.

Requires the Secretary to update DHS acquisition regulations by June 1, 2007, to reflect this section.

Chapter 5 - (Sec. 4501) Amends the Revised Continuing Appropriations Resolution, 2007 to make certain funds available for: (1) contract support costs of the Department of the Interior, Bureau of Indian Affairs, Operation of Indian Programs; (2) the Department of Health and Human Services for the Indian Health Service; and (3) the Department of Agriculture for the Save America's Treasures program of the Forest Service.

(Sec. 4504) Makes certain FY2007 funds available to the Department of the Interior, U.S. Fish and Wildlife Service for land conservation partnerships authorized by the Highlands Conservation Act of 2004.

Chapter 6 - Transfers to the Public Health and Social Services Emergency Fund, to carry out advanced research and development activities, certain funds provided by the Revised Continuing Appropriations Resolution, 2007 to the Department of Health and Human Services for the National Institute of Allergy and Infectious Diseases and for Office of its Director.

Makes additional appropriations to the National Council on Disability, to remain available until expended, for necessary expenses related to the requirements of the Post-Katrina Emergency Management Reform Act of 2006, as enacted by the Department of Homeland Security Appropriations Act, 2007.

(Sec. 4601) Amends the Revised Continuing Appropriations Resolution, 2007 to require the Pension Benefit Guaranty Corporation to transfer certain funds, to remain available through FY2008, to the Employee Benefits Security Administration, Department of Labor for the development of an electronic Form 5500 filing system (EFAST2).

(Sec. 4602) Amends the Revised Continuing Appropriations Resolution, 2007 to provide funding for the Women's Bureau in the Department of Labor.

(Sec. 4603) Makes specified funds available to Poison Control Centers in the Department of Health and Human Services from funds appropriated in the Revised Continuing Appropriations Resolution, 2007 for its Health Resources and Services Administration.

(Sec. 4604) Rescinds $1 million from funds made available by the Revised Continuing Appropriations Resolution, 2007 to the Department of Health and Human Services for the Office of the Secretary.

(Sec. 4605) Amends the Revised Continuing Appropriations Resolution, 2007 to increase the amount available to the Department of Education, Education for the Disadvantaged for basic grants, school improvement grants, and grants for quality initiatives for as well as a clearinghouse on comprehensive school reform.

(Sec. 4606) Makes the mandatory funding in the Department of Education Appropriations Act, 2006 for alternative financing programs under the Assistive Technology Act of 1998 inapplicable to the Revised Continuing Appropriations Resolution, 2007.

(Sec. 4607) Authorizes the Chief Executive Officer of the Corporation for National and Community Service to transfer up to a certain amount of funds from the Corporation's operating expenses account to its salaries and expenses account.

(Sec. 4608) Makes 45 CFR 1310.12(a), which requires use of school buses or allowable alternate vehicles for the transport of Head Start children, effective 30 days after enactment of this Act. Exempts such vehicles in use as of January 1, 2007, however, for one year from the requirement under such Regulation regarding rear emergency exit doors.

Requires the Secretary of Health and Human Services to review and revise allowable alternate vehicle standards (or any corresponding similar regulation or ruling), consistent with specified findings, to exempt from federal seat spacing and supporting seating requirements related to compartmentalization any vehicle used to transport children for a Head Start program, if the vehicle meets all other applicable federal motor vehicle safety standards, including those for seating systems, occupant crash protection, seat belt assemblies, and child restraint anchorage systems.

Provides that, until the Secretary completes such review and revision, the provisions of 45 CFR 1310.12(a) relating to federal seat spacing and supporting seating requirements related to compartmentalization shall not apply to any allowable alternate vehicle used to transport children for a Head Start program if it meets all other applicable federal motor vehicle safety standards.

Chapter 7 - Makes additional appropriations to the legislative branch for a payment to Gloria W. Norwood, widow of Charles W. Norwood, Jr., a Representative from Georgia.

Chapter 8 - (Sec. 4801) Makes inapplicable to the Revised Continuing Appropriations Resolution, 2007 specified earmarks in the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 2006 (FOEFRPA 2006) for assistance for Ukraine for nuclear reactor safety initiatives and coal mine safety programs.

Amends FOEFRPA 2006 to exempt the Middle East Foundation, or any other similar entity whose purpose is to support democracy, governance, human rights, and the rule of law in the Middle East region, from any requirement that a majority of its board of directors be U.S. Citizens.

(Sec. 4802) Makes certain funding limitations inapplicable to FY2007 appropriations for the administration of foreign affairs, diplomatic, and consular programs.

Chapter 9 - Makes additional appropriations for salaries and expenses to the Department of Housing and Urban Development (HUD) for the Office of Federal Housing Enterprise Oversight.

(Sec. 4901) Authorizes the obligation or expenditure of Department of Transportation funds to grant authority to a Mexican motor carrier to operate beyond U.S. municipalities and commercial zones on the United States-Mexico border only to the extent that: (1) granting such authority is first tested as part of a pilot program; (2) the pilot program complies with federal requirements; and (3) simultaneous and comparable authority to operate within Mexico is made available to motor carriers domiciled in the United States.

(Sec. 4902) States that certain funds provided for the National Transportation Safety Board (salaries and expenses) under the Revised Continuing Appropriations Resolution, 2007 include amounts necessary to make certain capital lease payments due in FY2007.

(Sec. 4903) Amends the Revised Continuing Appropriations Resolution, 2007 and the Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 with respect to the funding of section 8 tenant protection rental assistance costs and project-based rental assistance.

(Sec. 4904) Amends the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 2001 to revise requirements for the renewal of expiring project-based certificate projects under the public housing agency project-based voucher program.

Chapter 10 - (Sec. 4951) Designates amounts provided in title I of this Act as emergency requirements pursuant to H.Con.Res. 95, 109th Congress (FY2006 budget resolution) and as making appropriations for contingency operations directly related to the global war on terrorism and other unanticipated defense-related operations pursuant to H.Con.Res. 376, 109th Congress (FY2007 budget resolution).

(Sec. 4952) Designates amounts provided in title II, III, V, and VI as emergency requirements pursuant to such concurrent resolutions.

Title V: Agricultural Assistance - (Sec. 5101) Appropriates amounts for emergency financial assistance to producers on a farm that incurred qualifying quantity or quality losses for the 2005 or 2006 crop, or that part of the 2007 crop year before February 28, 2007, due to damaging weather or any related condition (including crop diseases, insects, and delayed planting). Requires that an eligible crop must have been planted before February 28, 2007, or in the case of prevented planting or other total loss, would have been planted before such date. Requires a producer who suffered qualifying losses to elect assistance for only one of such years.

(Sec. 5102) Appropriates amounts for payments through the 2002 livestock compensation program for livestock assistance for disaster-caused losses between January 1, 2005 and February 28, 2007, including losses from blizzards that began in 2006 and continued into January 2007.

States that a producer: (1) shall elect to receive payments in only one of such years, and that such losses must have been incurred in a disaster-designated county; and (2) may elect to receive compensation for wildfire-caused losses in the 2007 grazing season.

Appropriates amounts for livestock indemnity payments to producers on farms in disaster-designated counties that have incurred livestock losses between January 1, 2005 and February 28, 2007, including losses from blizzards that started in 2006 and continued into January 2007. Requires a producer who suffered qualifying losses to elect assistance for only one of such years.

(Sec. 5103) Appropriates amounts for agricultural and farm production land cleanup and restoration under the emergency conservation program.

(Sec. 5104) Reduces producer payments under sections 5101 qnd 5102 by amounts received for the same or similar loss under: (1) the Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and Pandemic Influenza Act, 2006; (2) an agricultural disaster assistance provision contained in the announcement of the Secretary on January 26, 2006, or August 29, 2006; or (3) the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006.

(Sec. 5105) Sets forth administrative provisions.

(Sec. 5106) Amends the Farm Security and Rural Investment Act of 2002 to revise national dairy market loss payment amount provisions.

(Sec. 5107) Appropriates amounts for dairy production losses in disaster counties.

(Sec. 5108) Directs the Secretary, in states with a shortage of claims adjusters, to permit the use of one certified claims adjuster with respect to animal forage crops (under the noninsured crop disaster assistance program).

(Sec. 5109) Appropriates amounts for emergency grants for low-income migrant and seasonal farmworkers.

(Sec. 5111) Appropriates amounts for Farm Service Agency salaries and expenses.

(Sec. 5112) Directs the Secretary, in carrying out crop disaster and livestock assistance under this title, to require forage producers to have participated in a crop insurance pilot program or the noninsured crop disaster assistance program during the crop year for which compensation is received.

Title VI: Elimination of SCHIP Shortfall and Other Matters - Makes additional FY2007 appropriations (to the Department of Health and Human Services, Centers for Medicare and Medicaid Services, State Children's Health Insurance Fund) to provide additional allotments to remaining FY2007 SCHIP shortfall states.

(Sec. 6001) Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act (SSA) to direct the Secretary of Health and Human Services to allot each remaining SCHIP shortfall state the amount necessary to eliminate the remainder of FY2007 funding shortfalls.

(Sec. 6002) Imposes a one-year moratorium on implementation of a proposed rule ("Medicaid Program; Cost Limit for Providers Operated by Units of Government and Provisions To Ensure the Integrity of Federal-State Financial Partnership") relating to the federal-state financial partnerships under SCHIP and SSA title XIX (Medicaid).

Prohibits the Secretary of Health and Human Services, at any time before the end of such one-year period, from taking any action to: (1) finalize (or otherwise implement) provisions contained in the proposed rule; or (2) restrict Medicaid payments for graduate medical education (GME).

Declares that the Secretary shall not be prohibited during such moratorium from taking any administrative action to: (1) enforce a provision of law in effect as of the date of enactment of this Act with respect to the Medicaid program or SCHIP; or (2) promulgate or implement a new rule or provision during such period with respect to such programs, other than one subject to this moratorium.

Amends SSA title XIX (Medicaid) to require the use of tamper-resistant prescription pads under the Medicaid program.

Authorizes any state operating a Pharmacy Plus waiver which would otherwise expire on June 30, 2007, to elect to continue to operate it through December 31, 2009. Describes a Pharmacy Plus waiver as a Secretary-approved waiver of certain federal requirements for state Medicaid plans regarding a state (Wisconsin) demonstration program that provides coverage for prescription drugs for individuals age 65 or over whose family income does not exceed 200% of the poverty line.

Title VII: Fair Minimum Wage and Tax Relief - Subtitle A: Fair Minimum Wage - Fair Minimum Wage Act of 2007 - (Sec. 7001) Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to: (1) $5.85 an hour on the 60th day after the enactment of this Act; (2) $6.55 an hour 12 months after that 60th day; and (3) $7.25 an hour 24 months after that 60th day. Makes such minimum wage increases applicable to American Samoa and the Commonwealth of the Northern Mariana Islands on a different transitional basis.

(Sec. 7003) Directs the Secretary of Labor to study and report to Congress on: (1) the impact of such minimum wage increases; and (2) the impact of any further increases on living standards and rates of employment in American Samoa and the Commonwealth of the Northern Mariana Islands.

Subtitle B: Small Business Incentives - Small Business and Work Opportunity Act of 2007 - (Sec. 7005) Amends the Small Business Regulatory Enforcement Fairness Act of 1996 to revise requirements for small business regulatory compliance guides by: (1) requiring such guides to be published on the website of the federal agency promulgating a rule requiring small business compliance; (2) making such guides available to small businesses at the same time a federal agency rule becomes effective; and (3) including in such guides an explanation of actions a small business must take to comply with a federal agency rule. Requires each agency head to report annually to specified congressional committees on the agency's compliance with such requirements.

(Sec. 7006) Directs the Secretary of Health and Human Services to establish a grant program to assist states in encouraging the establishment and operation of employer-operated child care centers. Prohibits states from awarding a grant in excess of $500,000 to any single grant applicant. Requires states to report misuse of grant funds to the Secretary.

Requires the Secretary to conduct a two-year and a four-year study on various aspects of the employer-provided child care program and to report to Congress on such studies. Authorizes appropriations. Terminates such program after FY2012.

(Sec. 7007) Requires the Secretary of the Treasury to study and report to Congress on the benefits, costs, and other consequences of making the program for advance payment of the earned income tax credit available to all recipients of such credit.

(Sec. 7008) Amends the Small Business Act to allow existing women's business centers to apply for three-year grants on an ongoing basis. Prohibits such centers from disclosing information about any assistance recipient without the recipient's consent except pursuant to a civil or criminal enforcement action or as required for financial auditing purposes.

(Sec. 7009) Amends the Buy American Act to require the head of each federal agency to report to the House Committee on Oversight and Government Reform and the Senate Committee on Homeland Security and Governmental Affairs on the amount of agency acquisitions in FY2007-FY2011 of articles, materials, and supplies manufactured outside the United States. Requires such reports to be made publicly available.

Subtitle C: Small Business Tax Incentives - Small Business and Work Opportunity Tax Act of 2007 - Part I: Small Business Tax Relief Provisions - Subpart A: General Provisions - (Sec. 7511) Amends the Internal Revenue Code to extend the work opportunity tax credit through August 31, 2011.

Establishes as a new targeted group under such credit designated community residents (in lieu of high risk youth). Requires such residents to be between 18 and 40 and have a principal place of abode in an empowerment zone, enterprise community, renewal community, or rural renewal community (defined as an area outside a metropolitan statistical area that has had a net population loss during specified periods).

Modifies the definition of vocational rehabilitation referral for purposes of such credit to include certain individual work plans developed and implemented by an employment network under the Social Security Act.

Expands the eligibility of disabled veterans for such credit and increases the amount of their wages eligible for such credit from $6,000 to $12,000.

(Sec. 7512) Increases to $125,000 (with annual inflation adjustments) the expensing allowance for small business assets and extends such expensing allowance through 2010.

(Sec. 7513) Allows employers to claim a business tax credit for social security taxes paid with respect to employee cash tips without regard to any increase in the federal minimum wage rate.

(Sec. 7514) Allows a full credit against alternative minimum tax liability for the work opportunity tax credit and the tax credit for social security taxes paid with respect to employee cash tips.

(Sec. 7515) Allows married couples who file joint tax returns to elect to conduct their business activities as qualified joint ventures without being taxed as a partnership. Defines "qualified joint venture" as a trade or business entity in which the only members are a husband and wife who materially participate in such ventures. Allows participating spouses to conduct their individual business activities as sole proprietors and divide their items of income and expense in accordance with their respective interests in such venture.

Subpart B: Gulf Opportunity Zone Tax Incentives - (Sec. 7521) Amends the Internal Revenue Code to extend through 2008 the increased expensing allowance for business property in the Gulf Opportunity Zone.

(Sec. 7522) Qualifies certain buildings in the Gulf Opportunity Zone, the Rita GO Zone, and the Wilma GO Zone placed in service before 2011 for the housing tax credit without regard to certain otherwise applicable restrictions if such buildings receive (or received) a state or local housing credit allocation in 2006, 2007, or 2008.

Extends through 2010 the treatment of GO Zones as difficult development areas for purposes of the increased housing tax credit.

Excludes certain assistance provided under the Housing and Community Development Act of 1974 (e.g., community development block grants), the Department of Defense Appropriations Act, 2006, or the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006, in determining whether GO Zone buildings eligible for the housing tax credit are federally subsidized and therefor subject to limitations on such tax credit.

(Sec. 7523) Treats qualified GO Zone repair and reconstruction loans provided prior to January 1, 2011, as qualified rehabilitation loans for purposes of the tax exemption for exempt facility and mortgage bonds.

(Sec. 7524) Directs the Comptroller General to study and report to the House Ways and Means Committee and the Senate Finance Committee on state and local practices in allocating and utilizing tax incentives provided by this Act. Requires such committees to hold public hearings if the report includes findings of significant fraud, waste, or abuse.

Subpart C: Subchapter S Provisions - (Sec. 7531) Redefines "passive investment income" for purposes of S corporation revocation rules to exclude gain from the sale or exchange of stock or securities as an item of passive investment income.

(Sec. 7532) Excludes restricted bank director stock from treatment as S corporation stock.

(Sec. 7533) Sets forth a special accounting rule for banks that become S corporations and that change from the reserve method of accounting for bad debts.

(Sec. 7534) Revises the tax treatment of sales of stock of wholly-owned subsidiaries of S corporations.

(Sec. 7535) Sets forth a special rule for the treatment of the pre-1983 accumulated earnings and profits of certain corporations described by the Small Business Jobs Protection Act of 1996.

(Sec. 7536) Allows a tax deduction for any interest expense paid or accrued on indebtedness incurred by an electing small business trust (ESBT) to acquire stock in an S corporation.

Part II: Revenue Provisions - (Sec. 7541) Expands the age limitation provisions for minor children whose unearned income is treated as income of their parents for income tax purposes to include certain dependents under age 19 and students under the age of 24.

(Sec. 7542) Increases from 18 to 36 months the period during which the Internal Revenue Service (IRS) is required to notify taxpayers of tax deficiencies before the suspension period for interest and penalties on underpayments of tax takes effect.

(Sec. 7543) Allows a levy on taxpayer assets to satisfy employment tax liabilities without granting a pre-levy collection due process hearing.

(Sec. 7544) Makes permanent the authority for charging IRS user fees.

(Sec. 7545) Increases the penalty for tendering a bad check or money order for payment of taxes.

(Sec. 7546) Extends to all types of tax returns (currently, limited to income tax returns) tax penalties on tax return preparers. Increases penalties for understatements of tax due by tax return preparers who take unrealistic positions or engage in willful or reckless conduct in preparing returns.

(Sec. 7547) Imposes a penalty for the filing of erroneous tax refund claims.

(Sec. 7548) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase in the third quarter of 2012 the estimated tax rate (from 106.25% to 114.25%) for corporations with assets of $1 billion or more.