SECTION 1. Chapter 20 of the General Laws is hereby amended by adding the following section:-

Section 33.  The commissioner shall, in consultation with the department of revenue, establish a certification program of agricultural internships for qualified students for farm training in the commonwealth pursuant to subsection (u) of section 6 of chapter 62 and section 38GG of chapter 63.  The commissioner shall, upon qualification, issue certificates of eligibility for such program.

SECTION 2. Section 6 of chapter 62 of the General Laws is hereby amended by adding the following subsection:-

(u) (1) A qualified taxpayer primarily engaged in farming or agriculture, as defined in section 1A of chapter 128, shall be allowed a credit equal to $500 per month for each qualified intern the taxpayer engages in an internship for pay of at least 20 hours per week. The portion of the tax credit shall be allowed for the taxable year in which the wages are paid to the qualified intern. The credit allowed under this section for any taxable year may not reduce the tax due for that year to less than the amount owed.  

(2) The taxpayer may be required to attach to its tax return its certificate of eligibility issued by the commissioner of agricultural resources.  

(3) For the purposes of this section, the term qualified taxpayer shall mean a taxpayer primarily engaged in farming or agriculture as certified by the department of agricultural resources and the term “qualified intern” shall mean a student enrolled in an agricultural school or an agricultural program in a school in the commonwealth, who as part of a course of study, interns for pay for the qualified taxpayer.

SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after section 38FF the following section:-

Section 38GG. (a) A qualified taxpayer primarily engaged in farming or agriculture, as defined in section 1A of chapter 128, shall be allowed a credit against the tax imposed by this chapter equal to $500 per month for each qualified intern the taxpayer engages in an internship for pay of at least 20 hours per week. The portion of the tax credit shall be allowed for the taxable year in which the wages are paid to the qualified intern. The credit allowed under this section for any taxable year may not reduce the tax due for that year to less than the amount owed.  

(b) The taxpayer may be required to attach to its tax return its certificate of eligibility issued by the commissioner of agricultural resources. 

(c) For the purposes of this section, the term qualified taxpayer shall mean a taxpayer primarily engaged in farming or agriculture as certified by the department of agricultural resources and the term “qualified intern” shall mean a student enrolled in an agricultural school or agricultural program in a school in the commonwealth, who as part of a course of study, interns for pay for the qualified taxpayer.

SECTION 4. The departments of revenue and agricultural resources shall jointly promulgate regulations to implement the provisions of this act within 180 days of its passage.