Volunteer Emergency Responder Fair Mileage Act of 2007

Volunteer Emergency Responder Fair Mileage Act of 2007 - Amends the Internal Revenue Code to: (1) exclude from the gross income of volunteer firefighters and emergency medical responders reimbursements of automobile operating expenses incurred for the benefit of a volunteer fire department; and (2) allow such volunteers to deduct such automobile operating expenses using the higher business mileage rate instead of the standard rate.