To amend the Internal Revenue Code of 1986 to allow a refundable credit to certain senior citizens for premiums paid for coverage under Medicare Part B.


Notch Baby Health Care Relief Act of 2007 - Amends the Internal Revenue Code to allow a tax credit for premiums paid by certain eligible individuals under part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act. Defines an "eligible individual" as an individual born after 1916 and before 1927 -- so called "notch baby" -- who had wages or self-employment income credited for one or more years prior to 1979, who was not eligible for an old age or disability insurance benefit, and who did not die, prior to January 1979 (or such individual's spouse or surviving spouse).

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