FL H0997

Renames the "enterprise zone jobs credit" to the "enterprise zone job stimulus credit" for both sales tax and corporate income tax purposes.

Removes the requirement that businesses demonstrate job growth compared to 12 months prior to qualify for the credit; businesses now only need to employ one or more new employees.

Lowers the minimum sales price threshold for business property eligible for sales tax exemption from $5,000 to $500 per unit.

Adds a provision prohibiting eligible businesses from claiming the credit if they terminate employees solely for the purpose of claiming the credit.

Changes the effective date reference for new employee eligibility from July 1, 1995 to July 1, 2010 throughout the statute.