S.1051

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

Introduced·1/13/26
Introduced Text

New Jersey S1051 requires plaintiffs to obtain an affidavit of merit in malpractice suits against enrolled agents.

New Jersey S1051 would require plaintiffs to obtain an affidavit of merit in malpractice suits against enrolled agents. This bill adds enrolled agents to the list of professionals covered under P.L.1995, c.139 (C.2A:53A-26 et seq.). An affidavit of merit ensures that people providing professional services are insulated from frivolous malpractice lawsuits. This protection is already extended to attorneys, accountants, architects, and other professionals in New Jersey. This bill would extend the same protection to enrolled agents of the federal Internal Revenue Service.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Judiciary Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 13

Senate

Introduced in the Senate, Referred to Senate Judiciary Committee