Volunteer Firefighter and EMS Support Act of 2008 - Amends the Federal Fire Prevention and Control Act of 1974 to direct the Secretary of Homeland Security to establish a program to provide funds to a state or local government, nonprofit firefighter association, or governmental or nongovernmental emergency medical services (EMS) organization, that carries out a volunteer firefighter incentive program in accordance with this Act.
Directs the Secretary, for each fiscal year in which a state or local government, nonprofit firefighter association, or governmental or nongovernmental EMS organization carries out a volunteer firefighter incentive program, to pay such government, association, or organization (organization), out of any money in the Treasury not otherwise appropriated for such fiscal year, a sum equal to the total expenditures of funds not received from the federal government made by such organization for that fiscal year to carry out the program.
Declares that this constitutes budget authority in advance of appropriations Acts and represents the obligation of the federal government to provide payment to a state or local government, nonprofit firefighter association, or governmental or nongovernmental EMS organization any amount so provided.
Requires reports from recipients, and from the Secretary annually, to Congress.