Unlawful Employers Accountability and Illegal Alien State Reimbursement Act of 2007 - Amends the Immigration and Nationality Act to revise (based upon the number of employees) and increase civil money penalties for employers who knowingly hire, recruit, refer, or continue to employ illegal aliens in the United States. Makes employers liable for federal, state, and local costs associated with such aliens' removal.
Considers each subdivision as a separate employer in the case of an employer composed of distinct, physically separate subdivisions each of which provides separately for hiring, recruiting, or referring and which is not under the control of another subdivision.
Denies specified agricultural assistance for up to five years for an agricultural employer, association, or farm labor contractor in violation of such employment provisions.
Eliminates good faith defense provisions.
Directs the Secretary of Homeland Security to maintain a website of employers determined to have been in violation of such provisions within the preceding five years.
Makes repeat employer violators or employers subject to criminal penalties for such violations ineligible for federal contracts for five years.
Directs the Secretary to establish in the Treasury the Illegal Alien State Reimbursement Fund to reimburse eligible states (including the District of Columbia, the Commonwealth of Puerto Rico, American Samoa, Guam, and the United States Virgin Islands) for payments to local educational agencies, public health care providers, and law enforcement agencies for costs associated with serving aliens unlawfully present in the United States.