NJ A1640

Adds IRS-designated enrolled agents to the list of "licensed persons" protected under New Jersey's affidavit of merit law (P.L.1995, c.139)

Requires plaintiffs in malpractice lawsuits against enrolled agents to obtain an affidavit from another professional certifying the defendant likely acted outside acceptable professional standards

Enrolled agents are tax practitioners credentialed by the IRS who can represent taxpayers before the agency and must pass a three-part exam or have prior IRS experience

IRS requires enrolled agents to complete 72 hours of continuing education every three years and comply with ethical standards

Takes effect 30 days after enactment and applies only to lawsuits filed on or after that date