Emergency Relief Tax Check-Off for Our Armed Forces Act of 2007

Emergency Relief Tax Check-Off for Our Armed Forces Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (available to taxpayers who do not itemize their tax deductions) for charitable contributions of up to $1,000 ($2,000 in the case of a joint return) to the Armed Forces Relief Trust.

Allows taxpayers to designate on their tax returns a portion of any overpayment of tax as a contribution to the Trust or to make a cash contribution to the Trust with their tax returns.

Establishes an advisory board to advise the Trust on its operation and on the distribution of contributed funds.