Comprehensive HealthCARE Act of 2007

Comprehensive Health Coverage and Reform Enhancement Act of 2007 or the Comprehensive HealthCARE Act of 2007 - Amends the Internal Revenue Code to allow a tax credit and a deduction for qualified health insurance. Imposes a tax on any employer who fails to contribute to any health insurance provider elected by an employee in lieu of the employer's group health coverage.

Requires the Office of Personnel Management (OPM) to revise government contribution amounts such that the amount of contribution does not change based on the health benefits plan in which the individual is enrolled.

Quality Health-Care Coalition Act of 2007 - Treats health care professionals negotiating with health plans as collective bargaining units for purposes of antitrust laws.

Amends the Public Health Service Act to apply the covered laws of the primary state to individual health insurance coverage offered by a health insurance issuer in the primary state and in any secondary state, but only if the coverage and issuer comply with certain conditions.

Help Efficient, Accessible, Low-Cost, Timely Healthcare (HEALTH) Act of 2007 - Sets forth provisions regulating lawsuits for health care liability claims concerning the provision of health care goods or services or any medical product affecting interstate commerce. Provides for administrative health care tribunals to resolve disputes concerning injuries allegedly caused by health care providers.

Allows medical care providers: (1) to expense the cost of health care information technology; and (2) a business tax credit for certain telecommunication charges.

Deems hospitals, emergency departments, physicians, and physicians groups that provide emergency care to be employees of the Public Health Service for purposes of any civil action that may arise due to items and services furnished.

Allows certain physicians a bad debt tax deduction for their costs in providing uncompensated care to emergency room patients.

Requires the Secretary to establish a Technical Advisory Group to review issues related to the Health Insurance Portability and Accountability Act (HIPAA).