H.R.5800 - Federal Government - To amend the Internal Revenue Code of 1986 to impose a windfall profit tax on oil and natural gas (and products thereof) and to appropriate the proceeds for the Low-Income Home Energy Assistance Program.

Consumer Reasonable Energy Price Protection Act of 2008 - Amends the Internal Revenue Code to impose a windfall profit tax on crude oil, natural gas, or fuel which is the product of crude oil or natural gas. Defines "windfall profit" as so much of the profit as exceeds a reasonable profit. Establishes a Reasonable Profits Board to determine reasonable profit. Dedicates the proceeds of such tax to the low-income home energy assistance program.