Emergency Coverage During an Incident of National Significance Act of 2007 - Directs the Office of Personnel Management (OPM) to administer a health insurance program for certain individuals affected by an incident of national significance.
Requires OPM to contract with three or more carriers to make available five or more federal health benefits plans (subject to the provisions of this Act) to eligible individuals.
Allows an income-related tax credit for amounts paid by eligible individuals for coverage under the health insurance plan established by this Act. Directs the Secretary of the Treasury to establish a program for making payments on behalf of certain individuals to such plan.
Requires the Secretary of Homeland Security, other federal officers, and the Director of OPM to submit a plan that: (1) provides for the orderly implementation of the amendments made by this Act; and (2) includes a schedule of actions to be taken to provide for that implementation.