School Nutrition Enhancement Act - Amends the Richard B. Russell National School Lunch Act to phase out reduced price lunches and breakfasts by phasing in increases in income eligibility for free lunches and breakfasts by specified increments from 130 percent of the Office of Management and Budget nonfarm income poverty guidelines for July 1, 2003, to 185 percent of such guidelines for July 1, 2008, and every subsequent school year.