JCPenney is offering a $25 off of $25 or more coupon when you purchase a $100 e-gift card through December 25th. The coupon can be used in store or online through 1/28 on select apparel, shoes, accessories, fine jewelry and home.
If you know you are going to do some home things after the first of the year spend the $100 now and basically turn it into $125!