H.R.3900: To amend the Internal Revenue Code of 1986 to exempt from tax income from domestic manufacturing activities.

Restore U.S. Manufacturing Act of 2007 - Amends the Internal Revenue Code to allow a 100% tax deduction for qualified manufacturing activities income. Defines "qualified manufacturing activities income" as the excess of domestic manufacturing gross receipts over the cost of goods sold, and other expenses, losses, or deductions, properly allocable to such receipts.