MI SB0425

Clarifies that "new jobs" under the Community College Act include full-time positions where income taxes are withheld by a professional employer organization (PEO) on behalf of the employer

Adds a definition of "professional employer organization" by reference to the Michigan Professional Employer Organization Regulatory Act

Specifies that when an employer uses a PEO, the employer-employee relationship is not severed for purposes of new jobs training agreements, and wages paid by the PEO on behalf of the employer qualify under the agreement

Requires PEOs to remit withholding payments to community college districts in the same manner as direct employers and to report these payments to the Department of Treasury

Community colleges must include PEO withholding information in their quarterly certifications and annual reports to the Department of Treasury

The bill only takes effect if Senate Bill No. 426 of the 103rd Legislature is also enacted into law