SB 283 - This act modifies the definition of the term "employee". The act places new requirements on eligibility regarding the number of new employees and average employee wage. The amount of money which may be issued for enhanced business enterprises by the department of economic development after December 31, 2006, is increased from seven million to twenty-five million dollars. Prior to the issuance of tax credits for enhanced business enterprises, the Department of Economic Development must verify through the Department of Revenue that the enhanced business enterprise does not owe any delinquent income, sales, or use taxes, or interest or penalties on such taxes and through the Department of Insurance that the applicant does not owe any delinquent insurance taxes. If the enhanced business enterprise has a tax delinquency, the tax credits issued for enhanced business enterprises shall first be applied to such delinquency with the remainder, if any, to then be issued to the enhanced business enterprise. JASON ZAMKUS