A $300 refund for all taxpayers results in a series of interconnected stories, following the Planet Express crew’s endeavors to spend their money.

Dwight and Angela participate in a paper airplane contest and compete against each other. Meanwhile, Andy prepares for a potential acting job, and Jim and Pam utilize new skills.

The elevator goes out at the office, forcing everyone to use the stairs. Dwight forces Stanley to make a sales call. Pam and Jim talk to Nellie and Toby about…

Mr. Sheffield wants to buy himself some time before his relationship with Fran grows, so he asks Fran to redecorate the kitchen. Fran invites her cousin Sheila over to help…