Requires plaintiff to obtain affidavit of merit in malpractice suit against enrolled agent.

This bill would require plaintiffs to obtain an affidavit of merit (a statement from another professional in the field certifying that the defendant's actions likely fell below accepted standards) before filing a malpractice lawsuit against an enrolled agent. Enrolled agents are tax professionals certified by the federal IRS to represent taxpayers before the IRS, with specific experience and ongoing education requirements. The bill adds enrolled agents to the list of professionals already covered by New Jersey's existing requirement for such affidavits in malpractice suits, which currently applies to doctors, lawyers, and other licensed professionals. As a result, malpractice lawsuits against enrolled agents must include the affidavit or be dismissed.