FL S1604

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 a net increase in full-time jobs within 12 months prior to application; instead allows credit for any business that employs one or more new employees.

Lowers the minimum business property threshold for sales tax exemption from $5,000 to $2,500 per unit in enterprise zones.

Updates the definition of "new employee" and "new job" to clarify that credits apply to new employees hired after July 1, 2013, without requiring demonstration of job creation thresholds.

Adds a provision prohibiting eligible businesses that terminate employees solely to claim the credit from receiving the tax benefit, effective July 1, 2013.