Children Come First Act of 2007 - Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act to prohibit SCHIP payments for children in families with income between 200% and 300% of the poverty line (higher income families) unless: (1) health insurance coverage for the family is demonstrably unattainable or unaffordable; and (2) the state SCHIP plan permits the family to receive child health assistance through specified optional premium assistance rather than through Medicaid or otherwise.
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