Emergency Assistance for Secure Elections Act of 2008

Emergency Assistance for Secure Elections Act of 2008 - Directs the Election Assistance Commission to reimburse certain jurisdictions for the costs of: (1) converting from electronic or other voting systems to paper ballot voting systems for the general elections for federal office to be held in November 2008; (2) retrofitting direct recording electronic voting systems to produce voter verifiable paper records; and (3) providing backup paper ballots if the jurisdiction uses a direct recording electronic voting system which happens to fail. Authorizes appropriations.

Directs the Commission to reimburse any state for the documented reasonable costs it incurs in conducting manual audits of the results of any of the regularly scheduled general elections for federal office in November 2008 (including, at state option, manual audits of state and local elections).

Requires the state to: (1) reimburse immediately counties and other jurisdictions for the costs incurred as a result of a state audit; and (2) submit to the Commission a report on audit results in order to receive a payment under this Act. Authorizes appropriations.

Provides for payments for state, county, or equivalent locations conducting hand counts of the results of 2008 general elections. Authorizes appropriations.

Provides that if a state, county, or equivalent location uses a direct recording electronic voting system to conduct an election, the state, county, or equivalent location may not receive a payment for conducting a hand count of the votes cast in the election unless it certifies to the Commission that its system produces a paper record printout of the marked ballot verifiable by the voter at the time the vote is cast.

Requires the Director of the National Institute of Standards and Technology (NIST) to study, test, and develop products and practices that ensure the accessibility of paper ballot verification and casting for individuals with disabilities, for voters whose primary language is not English, and for voters with difficulties in literacy. Authorizes appropriations.