SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Firefighter and EMS 
Support Act of 2008''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Volunteer firefighters and emergency medical services 
        personnel are a vital component of the first responders across 
        the United States.
            (2) The 800,000 volunteer firefighters and emergency 
        medical service personnel in the United States save lives and 
        property everyday.
            (3) The national financial savings resulting from volunteer 
        firefighting and emergency medical services has been calculated 
        at more than $37,000,000,000 each year.
            (4) Many volunteer fire stations and emergency medical 
        services organizations in the United States face growing 
        challenges as volunteers contend with increased competition for 
        their time from their jobs, families, and other 
        responsibilities.
            (5) Some State and local governments provide financial 
        incentives to volunteer firefighters and emergency medical 
        services personnel, such as retirement benefits and tuition 
        assistance. Unfortunately, many communities that rely on 
        volunteer firefighters and emergency medical services 
        personnel, especially rural and low-income communities, do not 
        have the resources to provide such incentives.
            (6) There is an important role for the Federal Government 
        and the Administrator of the United States Fire Administration 
        in supporting volunteer firefighters and emergency medical 
        services personnel, including providing funds to contribute to 
        incentives for the recruitment and retention of volunteers.

SEC. 3. ASSISTANCE FOR VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL 
              SERVICES PERSONNEL.

    The Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2201 
et seq.) is amended by inserting after section 33 the following new 
section:

``SEC. 33A. ASSISTANCE FOR VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL 
              SERVICES PERSONNEL.

    ``(a) Establishment.--The Secretary shall establish a program to 
provide funds to a State or local government, non-profit firefighter 
association, or governmental or nongovernmental emergency medical 
services organization, that carries out a volunteer firefighter 
incentive program in accordance with the provisions of this section.
    ``(b) Definitions.--In this section:
            ``(1) Approved benefit or incentive.--The term `approved 
        benefit or incentive' means a benefit or incentive that has 
        been approved by the Administrator and is provided to a 
        volunteer firefighter, including--
                    ``(A) a retirement benefit;
                    ``(B) reimbursement for travel and training;
                    ``(C) health insurance or other health benefits;
                    ``(D) life insurance;
                    ``(E) tuition or school loan forgiveness;
                    ``(F) a tax reduction; and
                    ``(G) any other benefit or incentive approved by 
                the Administrator.
            ``(2) Secretary.--The term `Secretary' means the Secretary 
        of Homeland Security.
            ``(3) Volunteer firefighter.--The term `volunteer 
        firefighter' means an individual who provides firefighting 
        service or emergency medical service to a State or local 
        government or a governmental or nongovernmental organization 
        without pay. A volunteer firefighter may receive benefits or 
        incentives for firefighting service or emergency medical 
        service, including benefits and incentives described in 
        subparagraphs (A) through (G) of paragraph (1).
            ``(4) Volunteer firefighter incentive program.--The term 
        `volunteer firefighter incentive program' means a program 
        carried out by a State or local government, a non-profit 
        firefighter association, or a governmental or nongovernmental 
        emergency medical services organization to provide approved 
        benefits or incentives.
    ``(c) Matching Payments to States.--
            ``(1) Requirement.--For each fiscal year in which a State 
        or local government, non-profit firefighter association, or 
        governmental or nongovernmental emergency medical services 
        organization carries out a volunteer firefighter incentive 
        program, the Secretary shall pay such government, association, 
        or organization, out of any money in the Treasury not otherwise 
        appropriated for such fiscal year, an amount equal to the total 
        amount of expenditures of funds not received from the Federal 
        Government made by such government, association, or 
        organization for such fiscal year to carry out the volunteer 
        firefighter incentive program.
            ``(2) Entitlement.--Paragraph (1) 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, non-profit firefighter association, 
        or governmental or nongovernmental emergency medical services 
        organization of any amount provided for under such paragraph.
    ``(d) Regulations.--The Secretary shall prescribe regulations to 
carry out this section.
    ``(e) Reports.--
            ``(1) Reports from recipients.--A State or local 
        government, non-profit firefighter association, or governmental 
        or nongovernmental emergency medical service organization that 
        receives funds under this section to carry out a volunteer 
        firefighter incentive program for a fiscal year shall submit to 
        the Secretary a report on--
                    ``(A) the use of such funds; and
                    ``(B) the programs to recruit or retain volunteer 
                firefighters carried out by the government, 
                association, or organization during that fiscal year.
            ``(2) Reports from the secretary.--Not later than 1 year 
        after the date of the enactment of the Volunteer Firefighter 
        and EMS Support Act of 2008, and annually thereafter, the 
        Secretary shall submit to Congress a report on--
                    ``(A) the activities carried out under this section 
                during the previous year; and
                    ``(B) the status of programs to recruit and retain 
                volunteer firefighters in the United States.''.
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.
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