In this thread Sampiro expresses the opinion that “You can call us Aaron Burr for the way we’re droppin’ Hamiltons” is the funniest line of the year (from an SNL skit).
I think this from My Name is Earl is the tops:
Feliz Nabliba! That’s how Americans say Merry Christmas in Mexican!
What are your nominations for the funniest lines of the year?
I concur with you. Altough I thought he said “naviblah.” 
Then we play a little game I call ‘Just the Tip’ just to see how it feels…
The Wedding Crashers
Wolf Blitzer: “These people are so poor and so black.”
From Sarah Silverman’s Jesus is Magic.
I was licking jelly off of my boyfriend’s penis and all of the sudden I thought, “Oh my god! I’m turning into my mother!”
Also from My Name is Earl: Jamie Pressley tell this to a cop responding to a complaint from her Asian neighbor.
“I don’t know what language she’s speaking, whether it’s Chinese, Japanese, or Chuckie Cheese, but SHE’S LYIN’!”
“Don’t get stuck on stupid.”
You eat stupid food for breakfast.
From AD: “Yeah, great idea, Steinberg!”
(In context, GOB was trying to insult Buster by calling him Einstein.)
Gets my vote for most unintentionally funny line of the year.
(Commenting on women who have a tattoo on their lower back.) “It’s like they’re wearing a target”. 
Finding Sarah Silverman funny makes me ashamed of myself. So is laughing my ass off at the Harold and Kumar. . . sound man doc.
But Wolf Blitzer, now that’s comedy gold.
I think the most unintentionally funny line of the year would be the neswpaper photo of white people carrying stuff through New Orleans floodwaters, captioned that they “found” stuff, while a photo of black people doing the EXACT same thing was captioned as “looting.” Now THAT’S comedy gold!
The Ringer commercial:
“I can count to potato”
I started laughing at dinner about this and my wife asked me “what the hell is so funny about it?”. Sadly, I have no idea.
My vote too.
That show rules 
Kanye West - “George Bush doesn’t care about black people.”
What?
Snopes wrote an article on that here . Regardless of whether the choice of words fed prejudice, I don’t think it was fed by prejudice.
I think it was this year, it was Chris Rock doing a routine about Nelson Mandela being locked up and tortured for 25 years, then getting released and only making it thru 8 months with Winnie. Maybe you had to be there.
My My Name is Earl nomination:
Earl is teaching foreigners how to speak English. This is a paraphrase…
Earl: Now, who can tell me how to get to Earl’s house?
Earl narrating: Looking back, asking them to watch TV as a homework assignment may have been a bad idea.
Student: Erections lasting for more than four hours, though rare, require medical attention!
Earl narrating: Then I think he swore at me in his native language.
Student: Seacrest out!
So the people involved came out with a lovely string of bullshit when they were called on it instead of saying, “Yeah, it was racism.” Amazing. Simply amazing. And I am supposed to believe it simply because you do. That would be amazing, too.