First Responders Enhancement Act

First Responders Enhancement Act - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to make certain matching fund requirements and the maximum grant limit inapplicable to a COPS (public safety and community policing; "cops on the beat") grant awarded in FY 2004 or 2005. Limits funding for hiring or rehiring a career law enforcement officer to $150,000 (currently, $75,000) in the absence of a waiver by the Attorney General. Repeals a requirement that the grant application specify plans for the assumption by the applicant of a progressively larger share of the cost over time.