To amend the Internal Revenue Code of 1986 to increase, expand the availability of, and repeal the sunset with respect to, the dependent care tax credit.

Family Care Act of 2007 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for expenses for household and dependent care services; and (2) allow an inflation adjustment after 2007 to the adjusted gross income limitation applicable to such credit. Makes such increased tax credit permanent.