Promoting American Agricultural and Medical Exports to Cuba Act of 2007

Promoting American Agricultural and Medical Exports to Cuba Act of 2007 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000.

Directs the Secretary of Agriculture to provide information and technical assistance to U.S. agricultural producers, cooperative organizations, or state agencies to promote U.S. agricultural exports products to Cuba.

Expresses the sense of Congress that temporary entry visas should be issued to Cuban nationals to facilitate purchase of U.S. agricultural products.

Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain U.S. intellectual properties and such properties' transfer.

Prohibits the President from regulating or prohibiting travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions ordinarily incident to such travel, and any regulation restricting or prohibiting such travel shall have no effect, relating to: (1) accompanied personal baggage; (2) payment of living expenses and the acquisition of personal-use goods or services; (3) travel arrangements; (4) nonscheduled air, sea, or land voyage transactions, (such provision does not permit the carriage of articles other than accompanied baggage into Cuba or the United States); and (5) normal banking transactions. States that such provision shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of U.S. travelers.

Amends the Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba.

Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1; and (2) establish in the Treasury the Agricultural Export Promotion Trust Fund.