There is no federal credit called the job mentorship credit. Are you thinking of a state credit? What state?
It is a credit given to encourage New Mexico businesses to hire youth participating in career preparation education programs, a taxpayer that is a New Mexico business and that files a corporate income tax return may claim a credit in an amount equal to fifty percent of gross wages paid to qualified students who are employed by the taxpayer during the taxable year for which the return is filed. The tax credit provided by this section is referred to as the "job mentorship tax credit".
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