Instead of repaying a favor, the recipient must "pay it forward" by performing for others who cannot help themselves.

Directed by and based on the novel by Catherine Ryan Hyde , the film follows Trevor McKinney (Haley Joel Osment), a 12-year-old living in Las Vegas. For a social studies assignment titled "Think of an idea to change our world and put it into action," Trevor develops the "Pay It Forward" concept. The rules are simple but profound:

Trevor's mother, a recovering alcoholic working two jobs as a cocktail waitress.