H.R.1086: To amend the Internal Revenue Code of 1986 to exclude from gross income the earned income of a spouse of a member of the Armed Forces of the United States serving in a combat zone.

Strengthening America's Military Families Act of 2007 - Amends the Internal Revenue Code to allow spouses of members of the Armed Forces to exclude from their gross income an amount equal to that amount which such members are able to exclude as combat zone compensation.