{
  "version": "1.2.0",
  "chapters": [
    {
      "title": "Welcome To Federal Tax Updates Episode 24",
      "startTime": 0,
      "endTime": 62.78
    },
    {
      "title": " Summary of employee retention credit and updates",
      "startTime": 62.78,
      "endTime": 152.78
    },
    {
      "title": "Overview of voluntary program for repaying improperly claimed credits",
      "startTime": 152.78,
      "endTime": 514.78
    },
    {
      "title": "Key details on the voluntary program",
      "startTime": 514.78,
      "endTime": 767.78
    },
    {
      "title": "Importance of documentation for ERC claims",
      "startTime": 767.78,
      "endTime": 925.78
    },
    {
      "title": "Origins and intentions of the ERC program",
      "startTime": 925.78,
      "endTime": 1138.78
    },
    {
      "title": "Potential changes to ERC in Congressional budget negotiations",
      "startTime": 1138.78,
      "endTime": 1396.93
    },
    {
      "title": "Other letters and updates on ERC claims",
      "startTime": 1396.93,
      "endTime": 1509.93
    },
    {
      "title": "Expectations for further ERC guidance",
      "startTime": 1509.93,
      "endTime": 1762.93
    },
    {
      "title": "Using protective claims when amending returns",
      "startTime": 1762.93,
      "endTime": 1949.93
    },
    {
      "title": "Advice for taxpayers who used third parties for ERC claims",
      "startTime": 1949.93,
      "endTime": 2201.93
    },
    {
      "title": "Upcoming dates and other filing season reminders",
      "startTime": 2201.93,
      "endTime": 2537.93
    },
    {
      "title": "Thanks for listening and remember to subscribe",
      "startTime": 2537.93,
      "endTime": 2624.93
    }
  ]
}