Seniors Offering Quality Child Care Act of 2007

Seniors Offering Quality Child Care Act of 2007 - Amends the Child Care and Development Block Grant Act of 1990 (CCDBGA) to: (1) increase the portion of funds states must use for activities to improve the quality of child care services; (2) include among such activities examining methods to increase recruitment, retention, and compensation of child care workers age 55 and older; and (3) exempt allowances, earnings, and payments to such older individuals under CCDBGA from consideration as income in determining eligibility for and amount of income transfer and in-kind aid under any federal or federally assisted program based on need.

Amends the Social Security Act to exempt compensation for child caregiving services of employees of eligible child care providers from consideration under the Social Security earnings test.