Climate Neutral Electricity Generation Act of 2007 - Amends the Internal Revenue Code to allow a tax credit for investment in a climate neutral combustion facility. Defines "climate neutral combustion facility" as any facility which: (1) burns matter to produce electricity; (2) captures and uses carbon dioxide released during combustion to recover hydrocarbon fuel; and (3) produces no emissions of mercury or greenhouse gasses and no emissions that form fine particulate, smog, or acid rain
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