FL S0192

Creates science, technology, engineering, and mathematics (STEM) zones in Florida counties with state universities classified as having very high research activity by the Carnegie Foundation.

Requires counties to apply for STEM zone designation and appoint a nonuniversity, not-for-profit development agency meeting specified criteria including owning 50+ acres adjacent to a research institution and maintaining 10,000+ square feet of exhibit space.

Makes all enterprise zone incentives and benefits available to STEM zones, including sales tax exemptions, corporate tax credits, and loan guarantees up to $10 million through Enterprise Florida, Inc.

Establishes a STEM zone development board of 9-15 commissioners responsible for developing strategic plans, removing regulatory barriers, promoting workforce training programs, and developing K-12 STEM curriculum and career awareness programs.

Caps annual state credits, refunds, and exemptions at $300,000 per designated STEM zone with unused amounts carrying forward up to 5 years, effective July 1, 2013.