Universal Health Coverage Act of 2007 - Requires each U.S. citizen or national or alien lawfully admitted to the United States for permanent residence to have qualified health coverage, unless such individual is opposed for religious reasons to health coverage. Defines "qualified health coverage" to include federal health plans, group health plans, and other appropriate coverage.
Requires the Secretary of Health and Human Services to develop at least three types of low-cost health insurance plans for each state and the District of Columbia that shall be made available, on a guaranteed-issue basis, to all individuals with incomes below 400% of the federal poverty line.
Amends the Internal Revenue Code to impose on each individual who is required but fails to have qualified health coverage for any continuous period of more than 60 days a monthly tax in an amount equal to the average monthly premium for qualified health coverage in the state in which the individual resides. Requires amounts collected to be used by the Secretary to cover the cost of a automatically enrolling individuals who pay such tax in health care coverage under one of the three lowest cost qualified health coverage products offered in the state.