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

S 1051 requires plaintiffs in malpractice lawsuits against enrolled agents (federal tax professionals licensed by the IRS to represent taxpayers) to submit an affidavit from another qualified professional confirming negligence likely occurred. This bill adds enrolled agents to New Jersey’s existing list of professionals - including doctors, lawyers, and accountants - who must have such affidavits filed within 60 days of a lawsuit’s initiation. The requirement aims to prevent frivolous lawsuits by ensuring claims meet a basic standard of professional negligence before proceeding. The bill extends an existing legal protection already applied to other licensed practitioners.