Professional Educators Tax Relief Act of 2007

Professional Educators Tax Relief Act of 2007 - Amends the Internal Revenue Code to allow employees of prekindergarten, elementary, and secondary schools a tax credit of up to $3,000 (adjusted annually for inflation after 2007). Requires such employees to hold positions involving: (1) regular contact with students; and (2) the formulation or implementation of the educational program for the school.