Establishes crime of knowingly filing false report against law enforcement officers.

S 1018 establishes a new third-degree criminal offense in New Jersey for knowingly filing false reports or providing false information to law enforcement with the intent to falsely implicate an officer in a crime, offense, or professional misconduct that would trigger disciplinary action. This directly affects individuals who submit fabricated reports targeting police officers, separate from existing laws against false reports about other crimes (subsection b) or falsely incriminating others (subsection a). The bill specifies that violating this provision carries penalties of 3-5 years in prison, up to $15,000 in fines, or both, and clarifies that this offense does not merge with other related convictions. It amends N.J.S.2C:28-4 to create this distinct criminal category, effective immediately upon enactment.