H.R.3960: To amend the Internal Revenue Code of 1986 to exclude from gross income loan repayments made under the Indian Health Service Loan Repayment Program in return for service as a dentist.

Native American Full Access to Dental Care Act of 2007 - Amends the Internal Revenue Code to exclude from the gross income of individual taxpayers for income tax purposes loan repayments under the Indian Health Care Improvement Act in exchange for service as an dentist.