SCHIP Plus Act of 2008

SCHIP Plus Act of 2008 - Amends title XXI (State Children's Health Insurance) (SCHIP) of the Social Security Act to require a state child health plan to provide for the offering of any qualified alternative coverage that a qualified entity seeks to offer targeted low-income children through the plan.

Revises requirements with respect to authority for payments to a state for the purchase of family coverage under an employer-sponsored group health plan that includes coverage of targeted low-income children.

Prohibits a state child health plan from requiring a targeted low-income child to enroll in such coverage in order to obtain child health assistance under this Act. (Thus requires enrollment to be voluntary.)

Requires a state health plan to provide at least one opportunity per fiscal year for beneficiaries to switch SCHIP coverage from an employer-sponsored plan to the coverage otherwise available under SCHIP. Requires such plan also to permit beneficiaries to switch coverage under other circumstances, such as change in employment, birth of a child, or change in households, as the Secretary specifies.

Amends the Internal Revenue Code to require employers that maintain a group health plan in a state that provides child health assistance under SCHIP in the form of premium assistance to give each employee written notice of potential opportunities for such premium assistance for health coverage of the employee's dependents.