Food Stamp Fairness and Benefit Restoration Act of 2007 - Amends the Food Stamp Act of 1977 with respect to: (1) inflation adjustments for standard deductions and for household resources; (2) retirement account and education account exclusions; (3) eligibility for unemployed adults; (4) dependent care deduction cap elimination; (5) legal immigrant eligibility; and (6) extension of commodity availability for the emergency food assistance program.