H.R.3109: To amend the Internal Revenue Code of 1986 to allow reimbursement from flexible spending accounts for certain dental products.

Dental Health Promotion Act of 2007 - Amends the Internal Revenue Code to allow reimbursement from flexible spending accounts for products used to diagnose, cure, mitigate, treat, or prevent the onset of tooth decay (caries), periodontal diseases, and conditions ailing the teeth, gums, and mouth, or affecting their functioning.