Directs the Secretary of Commerce and the Economic Development Administration, in making community assistance grants to communities whose economies are injured by military base closures or realignments, to give priority to projects to support commercial-scale cellulosic biomass ethanol projects and coal-to-liquids facilities.

Directs the Securities and Exchange Commission (SEC) to appoint a task force to report to Congress on: (1) modernization of the SEC hydrocarbon reserves disclosures classification system; and (2) creation of a renewable reserves classification system for cellulosic biofuels feedstocks.

Amends the Internal Revenue Code to extend: (1) the taxpayer election to expense certain refineries; and (2) the special allowance for cellulosic biomass ethanol plant property to all cellulosic biofuel plant property.

Amends the Submerged Lands Act (SLA) to: (1) modify the seaward boundaries of states to 12 miles offshore; and (2) exclude from the rights of states, and declare federal, oil and gas mineral rights for land beneath navigable waters located within specified expanded offshore state seaward boundaries.

Amends the Outer Continental Shelf Lands Act (OCSLA) to: (1) modify the determination of Adjacent Zones and Planning Areas in the outer Continental Shelf (OCS) subsoil and seabed; (2) authorize the Secretary of the Interior to grant natural gas leases; (3) modify the OCS leasing program; and (4) require the concurrence of the adjacent state for any construction of a petroleum pipeline within the part of its Adjacent Zone withdrawn from oil and gas or natural gas leasing.

Establishes the Federal Energy Natural Resources Enhancement Program to manage wildlife and natural resources related to energy and minerals development on federal lands.

Declares without force or effect all existing federal prohibitions against spending appropriated funds for leasing and preleasing OCS oil and natural gas.

Requires the Secretary to repurchase and cancel certain federal oil and gas, geothermal, coal, oil shale, tar sands, or other mineral leases, whether onshore or offshore.

Redesignates the Minerals Management Service as the National Ocean Resources and Royalty Service.

Rigs to Reefs Act of 2008 - Amends the OCSLA to prescribe requirements for the use of decommissioned offshore oil and gas platforms for an artificial reef, scientific research, or other authorized uses.

Amends the Energy Policy Act of 2005 to repeal the requirement to conduct a comprehensive inventory of OCS oil and natural gas resources.

Directs the Secretary of the Interior to provide funds to certain institutions of higher education that maintain engineering programs for petroleum, mining, or mineral engineering.

Establishes in the Department of the Interior the Office of Petroleum and Mining Schools.

Instructs the Secretary to establish a Committee on Petroleum, Mining, and Mineral Engineering and Energy and Mineral Resource Education.

Establishes a Physical Science, Engineering, and Technology Scholarship Program.

National Geo Fund Act of 2008 - Directs the Secretary to establish a program for production of: (1) fuels from strategic unconventional resources; and (2) oil and gas resources using CO2 enhanced recovery.

Directs the Secretary to establish grant programs for production of: (1) geothermal and geopressure oil and gas energy; (2) liquid fuels; and (3) renewable energy from ocean waves, currents, and thermal resources.

Amends OCSLA to repeal the coastal impact assistance program.

Amends the Energy Policy Act of 2005 to repeal the requirement for payments for oil shale and tar sands leases.

Amends the Mineral Leasing Act to prescribe requirements for treatment of oil shale or tar sands lease revenues and royalty rates for commercial leases.

Repeals the Gulf of Mexico Energy Security Act of 2006.

Sets forth a leasing program for exploration, leasing, development, production, and transportation of oil and gas in and from the Coastal Plain (Alaska).

Amends the Alaska National Interest Lands Conservation Act to repeal the prohibition against production of oil and gas from the Arctic National Wildlife Refuge (ANWR).

Establishes the Coastal Plain Local Government Impact Aid Assistance Fund within the Alaska state treasury.

Prohibits exportation of oil or gas produced under a lease issued under this Act.

Amends the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2008, to repeal the prohibition against final regulations for a commercial leasing program for oil shale resources on public land.

Amends the Energy Independence and Security Act of 2007 to repeal the limitation placed upon a federal contract for procurement of an alternative or synthetic fuel (including fuel produced from nonconventional petroleum sources) for any mobility-related use.

Amends the Internal Revenue Code to: (1) eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal wells; and (2) allow a new qualified alternative fuel motor vehicle credit for dual fueled automobiles.

Amends the Clean Air Act to: (1) redefine renewable fuel to include renewable and nonrenewable natural gas (NG), including compressed natural (CNG) and liquefied natural gas (LNG); and (2) require fuel credit program regulations to provide for generation of credits for renewable and nonrenewable natural gas.

Directs the Secretary of Energy, in coordination with the Administrator of the Environmental Protection Agency (EPA), to conduct a program of natural gas vehicle research, development, and demonstration, with a particular emphasis on streamlining the certification of NG conversion systems.

Directs the EPA Administrator to: (1) establish a demonstration program to assist states in facilitating the development of alternative-fueled vehicles; and (2) waive requirements for recertification of certain kits for the conversion of vehicles to NG.