Newton's laws don't apply to black holes. You need to use General Relativity.
What happens in GR is that the black hole has a so-called "metric" indicating how distance looks like near the black hole. For the simplest black hole (Schwarzschild, i.e. a black hole that has no electric charge or rotation), it looks like this (in units $c = 1$):
$$d s^2 =
- \left( 1 - \frac{r_\text{s}}{r} \right) dt^{2} + \frac{dr^{2}}{1 - \frac{r_\text{s}}{r}} + r^{2} d\theta^{2} + r^{2} \sin^{2} \theta \, d\phi^{2}$$
You can immediately note some features of this metric. If $r = r_s$, then some elements of the right hand side are undefined. This corresponds to the event horizon of the black hole, and anything with $r < r_s$ is "within" the black hole.
From here, you can calculate what's known as a geodesic. These represent how an object moves, assuming no other non-gravitational forces. The math is not simple. The basic equation of the geodesic is:
$${d^2 x^\mu \over ds^2}+\Gamma^\mu {}_{\alpha \beta}{d x^\alpha \over ds}{d x^\beta \over ds}=0$$
Where explaining what all these symbols represent is a key component of a first course in General Relativity.
For the purpose of this question, the incoming photon is a free-falling particle, which means it follows a geodesic. If the geodesic goes into the black hole, then we say that the black hole absorbs light. There is no force in the Newtonian sense, and the mass of the incoming particle is irrelevant.*
*As long as the mass is not large enough to distort the black hole's metric. This does have a parallel in Newtonian mechanics - if you're analyzing the motion of a particle about the Earth, the math you use likely breaks down if the mass of the particle is larger than that of the Earth's.