SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in 2008 Official Edition, is hereby amended by inserting after subsection (q), the following subsection:-

(r) A credit shall be allowed against the tax liability imposed by this chapter for businesses who hire mentally ill or disabled people.  For the purposes of this subsection, the term "businesses'' shall include professions, sole proprietorships, trades, businesses, tax-exempt organizations, or partnerships. The credit shall be of an amount equal to 30 per cent of up to the first $6,000 of wages paid during the first year of employment, and 20 per cent of up to the first $6,000 of wages paid during the second year of employment. To qualify for such credits, the business must obtain a determination from the commissioner of the department of mental health that the individual is a qualified employee with a disability or illness. A tax-exempt organization may take the credit against state and local taxes withheld or unrelated business taxable income. If the credit is more than the tax liability, the unused credit may be carried forward for the next 5 tax years.