H.R.5700 - Federal Government - To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable credit for individuals who are bona fide volunteer members of volunteer firefighting and emergency medical service organizations.

Supporting Emergency Responders Volunteer Efforts Act of 2008 or the SERVE Act of 2008 - Amends the Internal Revenue Code to allow a $1,000 refundable tax credit for individuals who are bona fide volunteer members of a qualified volunteer emergency response organization who provide firefighting, ambulance, or emergency medical services.