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Last year, Lead Actor in a comedy category went to Jon Cryer last year of Two and a Half Men (kind of amazing). This year, the nominees include: 

Alec Baldwin, 30 Rock
Jason Bateman, Arrested Development
Louis C.K., Louie
Don Cheadle, House of Lies
Matt LeBlanc, Episodes
Jim Parsons, The Big Bang Theory

When it comes to the winner, I'm looking at you Louis C.K. Though it would be nice for for Baldwin to take home a trophy for his final season, C.K. has definitely proven himself Emmy-worthy. Louis C.K. won an Emmy last weekend at the Creative Arts ceremony for Outstanding Writing for a Variety Special.