S.860 - Federal Government - A bill to amend title XIX of the Social Security Act to permit States the option to provide Medicaid coverage for low-income individuals infected with HIV.

Early Treatment for HIV Act of 2007 - Amends title XIX (Medicaid) of the Social Security Act to give states the option of providing Medicaid coverage for certain low-income HIV-infected individuals. Provides states taking advantage of this option with an enhanced federal Medicaid match.