Kelsey Grammer’s new sitcom, “Hank,” is in no way a match for his considerable talent (unlike the never-given-a-chance “Back to You”).

But, I keep hoping it will improve, so I keep it on the TiVo list (the shows airs at 8 p.m. Wednesdays on ABC).

And, since the point of the show is that Grammer’s tumble from corporate wealth in New York has sent his family scurrying to the fictional town of River Bend, Va., I feel some odd obligation to watch, thinking there might be some funny Virginia references.

Instead, last night we got Grammer’s bratty daughter moaning to her boyfriend via Web cam, “I’ve only been in Virginia two weeks and I’m already becoming one of them. Today, I said y’all.”

Please. Any New Yorker knows that is an impossibility.

But, in the same ep, a U.Va. sweatshirt made a brief appearance in a scene about laundry – so my 22 minutes with “Hank” wasn’t a total waste.

Really, it’s the perfect show to keep on in the background while you surf the Web.

Meanwhile, back in New York, Tina Fey and the “30 Rock’ crew haven’t missed a clever beat since last season for its return tonight at 9:30 on NBC.

While “Hank” tackles the economic crisis and collapse of big business with obvious jokes about Grammer being uncomfortable and clueless about anything that wasn’t part of his former Wall Street honcho life, “30 Rock” approaches the same topic with its usual shrewd wink.

Alec Baldwin’s Jack Donaghy gripes about company downsizing while cashing his hefty bonus check, Jenna (the Emmy-robbed Jane Krakowski) reinvents herself as a country singer as a method of reaching Middle America (the closing credits “Tennis Night in America” is the funniest thing you’ll see all week) and Tracy Morgan is even occasionally funny when he realizes that wealth and fame have caused him to lose touch with his roots.

And then this kicker: “There’s nothing wrong with being fun and popular and giving the people what they want,” Jack lectures Liz, before delivering a deliciously wicked jab at Jay Leno.

Welcome back, “30 Rock.” The fall season’s IQ just jumped 40 points.