Enhanced Health Care Value for All Act of 2007 - Amends the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to expand the scope of research on the comparative effectiveness of health care items and services.

Renames as the Comparative Effectiveness Advisory Board the stakeholders group the Secretary of Health and Human Services is required to consult in developing research priorities.

Amends the Internal Revenue Code to establish in the Treasury the Health Care Comparative Effectiveness Research Trust Fund. Makes appropriations.

Imposes on health insurance policy issuers (including self-insured health plans) a fee for each specified policy for each policy year, whose equivalent amounts shall be transferred into the Fund.

Directs the Secretary of Health and Human Services to establish a permanent council to assist the offices and agencies of the Departments of Health and Human Services, of Veterans Affairs, and of Defense, and any other department or agency, to coordinate the conduct or support of health services research.