FL S2098

Renames the "enterprise zone jobs credit" to the "enterprise zone job stimulus credit" for both sales tax and corporate income tax purposes, effective July 1, 2010

Removes the requirement that businesses demonstrate net job creation (growth in full-time jobs over 12 months) to claim the credit; instead requires only that eligible businesses employ one or more new employees

Allows the credit to apply to new employees hired after July 1, 2010, with credit rates of 20-45% of actual monthly wages depending on employee residency and business location (rural vs. non-rural zones)

Adds a prohibition preventing eligible businesses that terminate employees solely to claim the credit from receiving the benefit

Reduces the minimum business property threshold for the sales tax exemption from $5,000 to $500 per unit for enterprise zone business property purchases