Better but old... and still in terrible taste. The best thing to do with "Your Mom" Jokes is to apply it to whatever they say, just so it isn't funny, mainly to stop someone who uses them alot ex:
person one: Happy New Year!
person 2: Your Mom had a Happy New Year... LAST NIGHT!
Also this works with "Thats what she said"
Person: Thats a good book
Not Person: Thats What She said!