Essential Oral Health Care Act of 2007

Essential Oral Health Care Act of 2007 - Amends title V (Maternal and Child Health Services) of the Social Security Act (SSA) to direct the Secretary of Health and Human Services to award grants to up to six entities to participate as pilot sites for the Community Dental Health Coordinator model developed as a new mid-level allied dental professional who will work in underserved communities where residents have no or limited access to oral health care.

Requires the Secretary also to award grants to eligible entities to: (1) purchase portable or mobile dental equipment; and (2) pay for appropriate operational costs for the provision of free dental services to underserved populations.

Amends SSA title XIX (Medicaid) and title XXI (State Children's Health Insurance Program (SCHIP)) to provide for an increase in the federal medical assistance percentage (FMAP) for states implementing requirements that ensure that children enrolled in the state Medicaid plan and/or SCHIP have access to oral health care services to the same extent as such services are available to the pediatric population of the state.

Amends the Internal Revenue Code to allow a tax credit for the donation of qualified dental services to qualified low income individuals.