To amend the National Telecommunications and Information Adminstration Organization Act to facilitate the reallocation of spectrum from governmental to commercial users; to improve, enhance, and promote the Nation's homeland security, public safety, and citizen activated emergency response capabilities through the use of enhanced 911 services, to further upgrade Public Safety Answering Point capabilities and related functions in receiving E-911 calls, and to support in the construction and operation of a ubiquitous and reliable citizen activated system; and to provide that funds received as universal service contributions under section 254 of the Communications Act of 1934 and the universal service support programs established pursuant thereto are not subject to certain provisions of title 31, United States Code, commonly known as the Antideficiency Act, for a period of time.

[AI summary unavailable — showing source text] Ensuring Needed Help Arrives Near Callers Employing 911 Act of 2004 or ENHANCE 911 Act of 2004 - Amends the National Telecommunications and Information Administration (NTIA) Organization Act to direct the Assistant Secretary of Commerce for Communications and Information and the Administrator of the National Highway Traffic Safety Administration to: (1) coordinate the national implementation of E-911 (enhanced 911 emergency phone) services; and (2) create an E-911 Implementation Coordination Office. Requires: (1) such officials to provide grants to eligible entities for the implementation and operation of such services; and (2) grant recipients to certify that no E-911 charges imposed by the appropriate taxing jurisdiction are being obligated or expended for any purposes other than service implementation and maintenance. Requires the: (1) Comptroller General (CG) to study and report on State and local use of 911 service charges; and (2) Federal Communications Commission (FCC) to report on the deployment of E-911 phase II services by tier III service providers. Commercial Spectrum Enhancement Act - Requires any Federal entity that operates a Government station assigned within a spec…