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

S 54 requires plaintiffs to submit an affidavit of merit in malpractice lawsuits against enrolled agents (federal tax professionals licensed by the IRS) in New Jersey. This bill adds enrolled agents to the list of professionals already covered by New Jersey's existing requirement for such affidavits. The affidavit, signed by another qualified professional, must certify that the defendant's actions likely fell below acceptable standards. The rule applies to lawsuits filed 30 days after enactment, with failure to provide the affidavit resulting in dismissal - consistent with current rules for other professionals like doctors and attorneys.