Higher education: community colleges; remission of new jobs credit from withholding to community college districts; clarify application to professional employer organizations. Amends secs. 161 & 163 of 1966 PA 331 (MCL 389.161 & 389.163). TIE BAR WITH: SB 426'25

SB 425 redirects payroll withholdings from employers toward community college job training programs. It clarifies that professional employer organizations (PEOs) can participate in the program, requiring employers to pay new job withholdings directly to community colleges (instead of the state) to fund training. The bill defines a "new job" as one paying at least the local living wage standard (ALICE rate), not replacing existing roles, and creating net new employment. This affects employers (including PEOs), community colleges, and workers in qualifying new positions, with funds used for training programs and bond financing.