Tonight's episode marked the beginning of this season's series of holiday-themed shows. While Ally jumps headfirst into her holiday planning and celebrations, Larry is more aloof. Turns out he's not a big fan of Christmas. Seeing as Ally is the biggest supporter of Christmas there is, she cannot understand this, and tries to get the truth out of Larry. It turns out he has a seven-year-old son, Sam, whom he misses especially at this time of year. He and his son shared some holiday memories, and Larry misses him more right now, as the Christmas holidays remind him of his son not being with him.
Larry encourages Elaine to beat her holiday blahs by using music. Reveling in her love of performing, she takes him up on his suggestion, and sings a powerful version of "Tomorrow" at the bar. It makes her feel momentarily better, but doesn't help her single status--at first. Mark later asks her out on a date. After this success, Ally urges Larry to use music to embrace his feelings as well, which leads to a breakthrough for not only Larry, but also for he and Ally as they sing together.
In other stories, John and Ling represent a man who was fired for stating on his television program that there is no Santa Claus. Despite their case, they lose, and the station retains their right to fire the man. John's relationship with Kimmy is progressing, as she is completely smitten with him (as is her mother, whom she takes with them on dates). Kimmy gets the misguided impression from John that he is a singer. After enlisting Richard's help, and through him, Nelle and Ling's as well, he pulls off a unique performance that delights Kimmy and Lynnie.