After some initial hesitation, Liz gets the whole staff to participate in a Letters to Santa program, helping those less fortunate than themselves.
Jack pays his mother a visit in Florida to spread some early Christmas cheer. On his way to the airport to start his "real" Christmas in Rio, Jack accidentally hits his mother with the car.
Instead of heading to Rio, Jack returns to NYC with his mother, who needed a hip replacement and is now healing at Jack's place. Jack is frustrated and trying to avoid spending time at home with his mom. Liz volunteers to stop by and see her.
Liz is shopping for her "adopted Christmas family," the Glovers, with Jenna. She is buying everything, hoping to give them the best Christmas ever.
Liz pays Jack's mom a visit. She convinces Liz that no matter what people say, Jack did not hit her on purpose. Jack later confesses to Liz that it took him eight minutes to call 911 after he hit her.
Liz brings all the kids' gifts to work so she can wrap and then deliver them in person. To Liz's surprise, the whole staff is sitting in the writer's room. They are banking the minimum amount of hours needed for NBC to consider it a full work week. When Tracy hears the part of town where Liz plans on delivering the gifts, he offers to accompany her.
Just as the clock strikes 12 p.m. and the staff prepares to leave, Jack walks in to tell everyone they'll be putting on a live Christmas Eve Special, keeping them away from their family and friends a little longer. The staff, not happy, doesn't have a choice, and Jack dismisses Liz's plea to let them go despite his issues with his mom.
Liz delivers the gifts to her Letters to Santa family. With Tracy there for "protection," she knocks on the door and is greeted by two unfriendly men who take the gifts and quickly shut the door. Tracy informs her that it looks like she just got scammed.
At the Girlie Show, the team preps for their Christmas Eve Special. Convinced that she did in fact get scammed, Liz goes to the post office to complain and hopefully get more information.
Jack, trying to get a blanket out from under his mom, sends her to the floor and hurts her other hip. Liz returns from the post office determined to shut down the Letters From Santa program.
Jack's mom pays him a visit and confronts from him about taking so long to call 911 when he hit her with the car. Jack turns it around and blames his mom for bringing crazy men into their home when he was young and ruining all his Christmases.
Jack shares stories from his childhood Christmases with Liz. After listening, Liz tells Jack he has it all wrong; all his mom did for Christmas when he was young was to give him gifts, she didn't ruin it.
Jack tells his mom that he loves her and then they perform a Christmas song.