The people of Earth receive a $300 tax rebate, and the episode follows the effects of their purchases; Leela wants to swim with a whale... that ate a gift Kif bought for Amy. Bender buys burglary tools so he can steal the world's most fabulously expensive cigar. Professor Farnsworth buys age-reducing stem cells, and meets a hot punk girl. Fry spends his rebate on one hundred cups of coffee, and experiences caffeine overload. Zoidberg, with more money than he's ever had, wants to live like a rich man, but finds that to be harder than he imagined.
- All Part of the Show: When Mushu jumps and swallows the watch, the audience applauds thinking it was part of a trick.
- Androids and Detectives: A pair of them hunt down Bender and give him a good beating.
- Animated Tattoo: Amy gets one with her $300, a little devil who makes sarcastic remarks at Kif.
- Big Fun: The Professor's new girlfriend reveals that she only looks skinny and beautiful because she spent her $300 on a navel piercing that somehow contains all of her fat. As soon as the takes it out, she balloons up to her normal size.
- Blatant Burglar: Bender's face mask when he breaks into the cigar shop.
- Brick Joke: Mushu vomiting up Leela's swimsuit.
- Brutal Honesty: The whale biologist. It's a prerequisite to being a whale biologist, according to him.
- Bug War: Earth's war against the Spiderians, who it's implied tried to surrender to Earth while Zapp was killing them en-masse.
- Caffeine Bullet Time: What 100 cups of coffee does to Fry. At 99 cups, he's a jittery mess. As soon as he drinks that 100th cup, he immediately becomes extremely calm and serene as the bullet time kicks in.
- Dark and Troubled Past: Implied with Scruffy, who knows a lot about prison-life.
- A Day in the Limelight: Because it was known by this point that the show wasn't going to be renewed, the writers came up with this episode as a way of giving as many secondary characters as possible one more appearance.
- Dissonant Serenity: What Fry goes into after drinking his 100th cup of coffee, remaining calm and tranquil despite the fact that he and his friends are trapped in a burning building. This episode currently provides the page image.
- Easy Come, Easy Go: In the end, the entire silk surplus is destroyed, costing Nixon and the government millions over the tax rebate.
- Foreign Queasine/Haute Cuisine Is Weird: Zoidberg orders foie gras and caviar and is disappointed by what he gets.Zoidberg: Goose liver? Fish eggs? Feh! Where's the goose? Where's the fish?
Elzar: This is what rich people eat; the garbage parts of the food.
Zoidberg: I ate garbage yesterday, and it didn't cost me 300 dollars.
- Four Lines, All Waiting: This episode focuses on each of the main characters, with no breaks or supporting commentary from the other characters.
- Gag Haircut: Scruffy spends all his money on a new haircut because his old one "has lost its pizzazz." He spends the rest of the episode sporting a pink Mohawk.
- Great Offscreen War: As the episode begins, Earth has just won a Bug War against a planet of Giant Spiders, and the spoils are being passed onto the populace as a tax rebate.
- I Want My Mommy!: As Hermes and Dwight are on a pair of out of control stilt boots, Dwight cries out "I wish I had two mommies!".
- Insufferable Genius: The whale biologist is a total jerk, even during shows.
- Karmic Nod: As everyone's stories come to a resolution, Bender feels like his story petered out without him getting his comeuppance for stealing the cigar. Then he gets arrested for stealing the cigar, and he yells out, "Alright! Closure!"
- "Mission: Impossible" Cable Drop: Bender does it during his break-in at the cigar shop.
- No Name Given: The Professor's new girlfriend. In the commentary for the episode "Neutopia", her name is revealed to be April.
- Noodle Incident:
- Riddle for the Ages: We never find out why the whale biologist chose his occupation in spite of hating whales. When asked by Leela, he states he doesnt know her well enough to discuss it with her.
- Ripped from the Headlines: The story was partly inspired by plans that the newly-elected George W. Bush had in 2001 to give out a rebate to all American taxpayers using a budget surplus, before the September 11th attacks and the ensuing invasion of Afghanistan rendered any such plans out of the question.
- Second-Face Smoke: Bender wants to use Le Grand Cigar for the sole purpose of blowing smoke in the faces of the people at the showing of the Silk Surplus.
- Skewed Priorities: While everyone else was trying to get out of the burning museum, Fry was more focused on finding his last cup of coffee. This ends up getting inverted when it allows him to enter Caffeine Bullet Time and save everyone.
- Slippery Swimsuit: Leela lost hers while feeding Mushu rotten fish. We see her later wrapped up in a banner.
- Take That!: Dwight says hell invest in Amazon.com and Hermes calls him a risk-taker.
- Vomit Indiscretion Shot: Poor Mushu. And what's worse is the noise indicates that it just keeps going, and going, and going...
- Worthless Yellow Rocks: Bender uses a huge diamond to cut open the glass case protecting the Le Grand Cigar, then promptly hucks it into a nearby trashcan.
- Zillion-Dollar Bill: The $300 rebate is given out as a "Tricky Dick fun bill".