H.R.2682 - Federal Government - To amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for the work opportunity credit.

Military Spouses Employment Act of 2007 - Amends the Internal Revenue Code to include spouses of members of the Armed Forces on extended active duty (more than 90 days or for an indefinite period) as members of a targeted group for purposes of the work opportunity tax credit (thus giving employers a tax incentive for hiring military spouses).

Repeals certain restrictions on disposals to foreign nations of naval vessels in excess of 3,000 tons or less than 20 years of age.