To amend the Internal Revenue Code of 1986 to make permanent the tax-free distributions from individual retirement plans for charitable purposes and the deduction for State and local sales tax, and to extend the residential energy efficient property credit, the above the line deduction for eligible educator expenses, and the deduction for qualified tuition and related expenses.


Healthy Families and Dedicated Teachers Tax Relief Act of 2007 - Amends the Internal Revenue Code to: (1) extend through 2013 the tax credit for residential energy efficient property expenditures; (2) extend through 2012 the tax deductions for expenses of elementary and secondary school educators and qualified tuition and related expenses; (3) make permanent the tax deduction for state and local general sales taxes; and (4) make permanent the exemption from tax penalties for premature retirement plan distributions for charitable purposes.

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