After his release from prison, Jake reunites with his brother, Elwood -- collectively known as the "Blues Brothers." Jake's first task is to save the orphanage the brothers grew up in from closing, by raising $5,000 to pay back taxes. The two are convinced they can earn the money by getting their old band back together. However, after playing several gigs and making a few enemies, including the police, the brothers face daunting odds to deliver the money on time.