>> they always knew who this guy was. >> in the time i have been in this building, i have never seen a line that long. >> citizens lining up to take advantage of a popular deduction one last time. >> the highest property taxes in the nation. i don't want a situation where some states are winners and other states are losers. >> this is "new day" with chris cuomo and alisyn camerota. >> good morning, everyone. chris is off this morning. bill weir joins me. it will be interesting to see what happens in alabama. >> we had breaking news overnight. >> in fact, we do. former senate candidate and accused molester roy moore is fighting back. he's filing a lawsuit to stop alabama from certifying that democrat doug jones is winner of that special senate election. roy moore's attorney alleges rampant voter fraud. >> you'll remember roy moore lost by 20,000 votes two weeks

ago. a shocking result in a ruby red state. but he has refused to concede. in another bizarre twist, he took a polygraph after the election over the sexual misconduct allegations made against him by three women. moore argues he's telling the truth and companies any sexual contact with the women. doesn't know hum. he calls for another special election. now to dianne gallagher with breaking details. >> reporter: good morning. this is an 11th hour kitchen sink complaint. they want either a special election, a new election completely or they want them to further investigate these allegations of voter fraud. those are what the complaint really focuses on here. he has three particular election

experts. one of whom peddled conspiracy theories about john f. kennedy and seth rich. in 20 specific precincts, more were registered and roy moore didn't do as well as he shoo-in those areas. they want the secretary of state to look at whether or not people from out of state were bussed in, who came in and cast votes with out of state driver licenses. and the allegations from those women who say they dated roy moore as a teenager or he sexual assaulted them or accused of child molestation in one case.

roy moore claims after that election he took a polygraph and it determined he did not know, nor had any sexual conduct can with his accusers. bill, alisyn, as it stands right now, the state of alabama is still set to certify later this afternoon. we haven't heard back from the secretary of state's office yet. but it is is highly unlikely that doug jones will not be certified. >> if you do hear from the secretary of state, please let us know in the next two hours. obviously, that would change everything. now to president trump and what he has been up to while at his golf resort in florida. he is touting his first year accomplishments but falsely claiming he broke a legislative record. abby phillip is in west palm

beach with more. >> reporter: hi, alisyn. he spent most of the day yesterday at his international golf resort in the morning. but in the afternoon he made a surprise visit to a local firehouse. he spent time talking about the tax bill, his record and first year in office. and he made this surprising and untrue claim. take a listen. >> we have more legislation passed since harry truman. i broke that record. >> reporter: his administration has been going after pretty aggressively. that is not the same as passing the most bills in office. that is fewer than any president since eisenhower. harry truman actually signed 240

to 250 bills in office. and john f. kennedy signed 684 bills. so president trump has quite a ways to go to beat the records of his recent predecessors, alisyn. >> abby, thank you very much for all of that reporting. joining us now cnn political director david challian and jonathan martin. great to see both of you. this is a new wrinkle with roy moore. not only he never conceded, now he is saying and submitting a letter to the secretary of state that he has, he thinks, election evidence of election fraud. and he is saying interestingly, he took a polygraph test to try to, you know, counter what these women, all the women who came forward saying they had these with him as teenagers. he writes, as i had expected, the results of the examination, the polygraph, reflected that i

did not know, nor had i ever had any sexual contact with any of these individuals. interestingly he took these after the election. what do you see happening in alabama? >> first and foremost, now we know why he didn't concede. this plan to try to con seft test the results seems to me this is a bit of a hail mary pass. those are more often than not caught. but what is unclear is if roy moore wants to fight this front on voter fraud or if he is trying to clear his name against these allegations. right now they are all combined into the same complaint, alisyn. it begs the question, why not take this polygraph before the election. clearly there was a decision not to spend much time talking about the allegations before the election. as you recall, he was out of state. he was trying to avoid is the

press at any turn. folks like jonathan were down there trying to talk to him. this seems is an attempt to try to clear his name post facto. >> yeah. >> go ahead, jonathan. jump in. >> yeah. i was going to say three thoughts come to mind. first, this is a christmas gift of great generosity from mr. moore to cable television offering this during the slow holiday week. awe polygraph test about these allegations. and secondly, and this is important, this is a fund-raising vehicle for him. keep in mind this is somebody who has been sustained by the small donations of his loyalists for years. >> what's his next move? what is he fund-raising for? >> he wants to keep running for whatever the next office is and stay in the public eye. the last thing i was going to

say was the mainstream political establishment in the state i think has probably had enough. and to borrow from the old country song, how can i miss you if you won't go away? that's the kind of view of the governor who is in a terrible spot the last few months down there. they are not going to take this that seriously, especially when it's coupled with the ongoing fund-raising request he is sending out. he is using his list, and it's a big list, to ask supporters for more money to ask for an election integrity account. this dovetails that. >> one of the bits of evidence that the roy moore camp puts forwards is an interview done at doug jones victory headquarters election night. they asked doug jones supporter why are you so excited? because we came here from different parts of the country as part of our fellowship. we all pitched in to vote and

canvas together. that launched an investigation by the secretary of state of alabama. >> you can't come from all over the country and vote. >> who found this guy is registered as an alabama voter. he was talking about cole tears canvassing, trying to get the vote out. david, just in terms of projecting the message that elections are rigged, that was something we heard from the man in the oval office before and after the election in certain cases there. do you think this is going to be a theme we'll see go into 2018? >> well, the cries of voter fraud existed long before donald trump even entered into the political scene. this is a tried and true tactic that we have seen from folks. usually on the losing end of things. notice claims of voter fraught from donald trump dissipated, that he has been serving as president. >> 3.5 million votes. remember? >> i do. he sort of let that go at a

certain point. we'll see if he brings that back up again. this has clearly been looked at by a lot of election experts. overall it is not nearly as widespread as some suggest that it is. as dianne gallagher noted, one of the experts that roy moore is relying on in this filing has been a bit of a conspiracy theorist. i'm not sure he is the most credible on this either. >> 2:00 p.m. eastern, 1:00 p.m. local, the state canvassing board, which is only three people, the republican governor, the republican attorney general is, and the republican secretary of state, get-together to reportedly certify the election results. is there any way that there is a surprise in store and these three men would do something different other than certify for doug jones i think it is

possible. i think it's very unlikely for the reason i mentioned earlier. the fact that doug jones won by a sizable margin. this is not a 200-vote margin. and, again, the political establishment there was put in a really tough spot, torn between supporting a democrat, a tainted republican, or writing someone else in, as dick shep by did. they don't want to prolong this agony. the folks that you mentioned, ag, secretary of state, and the governor of the state, they want to move on, try to find a way to beat doug johns in 2020 and put roy moore behind them. >> we did have the secretary of state on our program the day after the election. and he said doug jones won by a sizable margin that there

wouldn't even be a recount. >> yeah. i think it's a .5% trigger where if the margin is less than .5%, there is an automatic state funded recount. and the margin here, as i recall, is 1.6%, 1.7%. it is not even close to a .5% margin. >> let's talk about the presidents day yesterday. he hit the links. we know because cnn found a gap in the hedge. >> it was obscured. >> as we just tried to get a shot to confirm the fact that the president is playing golf, a random white panel truck pulled up. >> was it random, bill? >> that plot thickens. >> then the president visited a firehouse in west palm beach and made this rather interesting

claim. >> you know, one of the things people don't understand, we have signed more legislation than anybody -- we broke the record of harry truman. >> we have signed more legislation in the first year. he says, we broke the record of harry truman. i was talking to presidential historian douglas brinkley. he was invited to mar-a-lago to meet the president. he asked have you read any biographies. he said no, that's for guys like you. he's proud of that. he set a record for the least amount of legislation signed, david. >> yeah. just going out and speaking a complete untruth about this continues to surprise me even following donald trump for a couple of years now. i think perhaps he is trying to con flit legislation from the totality of paper that he had signed, whether executive actions, rolling back

regulations. he was trying to give the scope and how much name to paper he's done. but clearly those who track presidential signing of legislation of bills just proved what the president was just saying is not true. >> let's put the numbers up one more time. he did not even beat president obama's 118. the closest i guess is bush 43, 102. president trump's is 96. jonathan, your thoughts? >> yeah. this is precisely the reason why i think a lot of his staff and allies on capitol hill prefer him to stay on a teleprompter. in fact, they had said that out loud, some of them have. when he's off a prompter, he will exaggerate the great ends.

he has been doing that his entire life. he is sort of known for that. he bragged in his first book the use of hyperbole, as he put it. when he's off script he will say stuff that will create 10 more stories that obscure from what he has done in office. that is the challenge yet. not only will he face questions about the investigation going on but he will create more stories that will obscure from the bill he signed on taxes. that's why the staff want him to stay on the prompter and try to avoid moments like this where he veers off and talks about things that aren't true. >> in the first 100 days he signed executive actions that may have a set a record.

but that's not what he said. so he could have been touting that. he could have been touting voter tax reform. but he veered off script. jonathan, david, thank you very much. >> thanks, guys. the republican text overhaul has people in high tax states rush to go take advantage of old deduction rules before they even know if these can hold water. the irs has a new warning. a republican congressman who voted against his party's tax plan talks to us next. ♪ everything you need to go. expedia where we can find common ground... big enough to dance on. for a better us, donate to your local y today. the markets change... at t. rowe price... our disciplined approach remains.

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new tax bill goes into effect on monday. one provision caps the state and local tax deduction at 10,000. it has homeowners in high tax states like new york and new jersey rush to go pay their 2018 property taxes today. but the irs just released an advisory saying that plan may not work. joining is republican congressman who voted against his party's tax plan. thank you for being here. >> thank you for having me. >> why vote against the tax bill? >> i'm a deficit hawk and this

will increase the deficit of time. and i want the continued ability to deduct state and local taxes in their entirety. >> from where you sit on balance, this tax plan that, as you know, your party has touted good for everybody, good for the country, good for corporations. it means they will give people -- they will increase wages, give people bonuses. on balance, you say it's not worth it? >> i think we should look out for the deficit. i criticized president obama regarding increased deficits. i want to be consistent on that issue. i think, since it's been in the tax code since 1913, we should have the ability to deduct state and local tax stpwhrs what do you make of this rush, this flood of people we are now seeing at their local clerk's offices trying to pay their 2018 taxes today? is this going to work? >> i think it may work. in new jersey, for example, tax rates have been struck for february and for may but not for the latter part of next year.

>> but meaning what? you think if people can get it in under the wire before this weekend that they will still be able to deduct next year's taxes? >> half of next year's taxes, i would imagine. i'm not an accountant. i don't give accounting advice. but we have our tax bills already for february and may but not next august or next november. >> the irs is saying you have to already been assessed in order for this to work. >> we have been assessed for a full year beginning in february and may but not august and november. >> for people outside new jersey to get a is sense of what the state and local taxes are like, i want to put up this graphic. this is the average deduction for state and local taxes $21,720. that's the average. in other words, that's more than twice what they will now be able to take. that's a pretty stunning number.

>> the deductions are not only for property taxes. they average around $9,000 a year. >> the highest in the country, yes. >> absolutely the highest in the country. we have a graduately graduated state income tax. our new governor wants to raise the state income tax. >> let's talk about that. upper new jersey. these are the rich people. they should pay more of their share. that is some of the argument we have heard. will this just hurt the upper class, upper middleclass, or other people hurt as well? >> we send more money to washington per capita than we get back in relation to any other state. i don't want to exacerbate the situation. in jerseyians will be affected positive lu. but there will be some who will be affected negatively.

>> do you feel as a republican in a blue state that some of this tax bill was pay back for a blue state not voting for president trump and this hurts the blue states? let's face it, california, new york, new jersey. >> i don't think it was pay back. colleagues from my state and rocky mountain west have a different structure. the young people can go to the best colleges on earth. we have decided to support strongly public schools. this has been in the tax code since 1913. >> what's your plan? everybody in new jersey has to eat more taxes? is there anything that they can do? >> in new jersey, there is now a

debate that at the state level were programs we should be able to deduct in its entirety local property taxes. there is a $10,000 cap on what can be deducted at the state level. and i would imagine our legislature would take a look at that. >> does that hurt schools? >> no, not at all. it's just the deductible at the state level. >> as a republican i want to ask you about the news breaking out of alabama. roy moore, as you know, has not conceded he lost to doug jones. in fact, he is now claiming that there was a pretty vast voter election fraud. do you have a message for roy moore? >> i think it is ridiculous. they will certify the election. i would have written a name in if i had been in an alabama resident. i'm a strong republican, but i did not support roy moore, and he should concede the election. >> representative leonard lance,

thank you. >> thank you. happy new year. we will talk to new york's governor andrew cuomo about this confusion over prepaying taxings and whether he thinks it's a good idea. bill? speaking of close races, there's a new speed bump to determine the balance of power in va is va's house of delegates. the democratic candidate joins us next to talk about why she is challenging how it came down to a single vote. now they want to draw names out of a hat? she's nationally recognized for her compassion and care. he spent decades fighting to give families a second chance. but to help others, they first had to protect themselves.

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for 17 years, republicans have held power at the local level in virginia. but the balance of that power remains undecided this morning. state leaders postponed tie-breaking draw after a legal challenge was filed by shelly simonds. this single vote led to a tie. joining me now democrat shelly simonds. good morning. good to see you again. >> good morning. thank you for having me. >> indulge me on a bit of a

history lesson how we got here. you're a new politician. been a teacher for a long time. but been in the political game a couple of years. it appears david yancey beat you by 10 votes. but a recount which put you over the top by a single vote. 11609 to 11608. but then counted this one errant ballot. it looked like this person filled in the bubbles for both you is and mr. yancey and either checked your name to vote for you or was crossing you out. thus, the drawing. am i right? am i accurate so far? >> yes. that was the process. but we maintain in this motion that we filed before the court that that vote never should have been counted. there are very clear rules for recounts in virginia. all of those rules were followed when they did the recount. all of the officials, the

democrats, the republicans agreed on that day the vote should not be counted. why? because that vote does not appear in the guidelines for votes that can be accepted. if it's not there, it either needs to be thrown out or maybe sent up to the state board of elections for their determination on that ballot. >> i see. so what is unfair about this? they did it after the deadline. they did it after they committed to you? >> yeah. so any vote that is going to be challenged has to be challenged during the recount. the citizen-led process that included democrats and republicans all signed off on the votes. you can't say, well, we lost the next day and i'm so sad about it. here, let's pull this out of the ballot box and reassess it. each vote can only be reassessed once. >> who made that decision and do you think there's partisan politics at play here? >> i think it was a stunt by my

opponent. that's what i have maintained the whole time. they came in with a letter. and then there were a is series of problems. the court allowed the ballot to be reconsidered. they allowed someone to dip into the ballot box and take out the ballot. and then they decided that it was a vote for my opponent when most experts who look at the ballot say because of so many confusing marks it should have been an overvote or not counted for anyone. >> yeah. some could easily say that check mark is for you and that it should be thrown out. this strikes people in such a strange way. it all comes down essentially to a coin toss. but not really. you're going to have your names printed on separate pieces of

paper. put in identical film canisters. and the first name drown is a winner. you said you believe in the system. you still have faith in the system. what will you do if they draw david yancey's name? >> well, to be honest, i do have a lot of faith in the system. i thought the recount went really well. wow. winning by one vote. it seemed like only in america are you able to really win by one vote. but, you know, i do have a problem with doing a game of chance now. because i do feel like i did win fair and square during the recount. if the recount had shown that it was a tie, then i would be more open to this. but because i feel that i am the rightful winner, i'm very -- i'm very uncomfortable with the turn

of the story. this is about how every vote counts and everyone needs to get out and vote. i don't want this to descend to drawing awe name out of a hat. it seems not the ending we wanted for the story. >> do you have legal options should you lose this drawing? >> we are still -- we have been thinking about it. we are still assessing all of our legal options. you know, i have a lot of faith in the judicial system and really in these judges. the motion we filed was just about trying to slow things down and give everybody a chance to reconsider. the problem is this decision has repercussions. it sets a precedent for recounts in the state of virginia. it's going to be hard now to allow the citizens during the recount process to agree on votes if everybody wants to toss every contested ballot back up

to the judiciary. >> it would create a deadlock powering sharing that has lots of ramifications as well. i wish we had more time. we would love to have you back and see where this all goes. shelly simonds, thank you. >> thank you for following this important story about state elections. >> we are on it. it's a civics lesson in real-time. thanks again. >> thank you. bill, a new trend beginning in us rail. the american whose name will be popping up on buildings across the country next.

mass confusion is prompting people in high tax states like new york, new jersey, and california to rush to prepay their property taxes before the new tax law goes into effect in a couple of days. the irs has new guidance for those trying to pay early.

live in oyster bay new york with more. good morning to you, dave. >> reporter: the irs telling people to do your homework. check with your local county. many of them are not prepared for this eventuality. in nassau connecticut, it is north of $11,000 a year. that explains why the office behind me has been jam packed the last couple of days. they have extended hours and added saturday hours in what is the final day to prepay your property taxes before 2018. hundreds of homeowners racing to prepay property taxes hoping to take advantage of a popular deduction that will be reduced when the new tax law goes into effect january 1st.

>> i know we can write it off but i'm not sure about next year. >> reporter: a $10,000 cap on deductions for state and local taxes will disproportionately impact owners like new york, california, connecticut, new jersey, and d.c. >> they are unfairly targeting new york. and i want to avoid as much payment as possible by prepaying. >> but the irs is now saying not so fast, attempting to clarify who qualifies and cautioning it could work but only under limited circumstances. to avoid the cap, homeowners must pay taxes that have been assessed this year, meaning those who prepaid based on estimates will likely be ineligible. in fairfax county, virginia, they are preparing to

potentially issue refunds. governor cuomo signed an executive order suspending measures in state law that could have prevented some residents from prepaying. >> this is an economic civil war hitting red states against blue states. >> new yorkers flooding local tax offices leaving local tax collectors overwhelmed. >> i wanted to take advantage of it now and not get hurt as much now knowing going forward as well. >> thank you, president. >> dave, first of all, fascinating. i saw some of the video. the woman had cash. paying your property tax in cash, that's a boss move right there, number one. number two, it doesn't look terribly chaotic behind you. we had the town clerk of clarkstown who said it has been

overwhelming in chaos. is that the same feeling? >> well, first off, the one woman i spoke to she said our tax bill is way, way north of $11,000 a year. not many are paying cash. as for why it is not packed down here yet, it feels like 5 degrees. no one is coming out until 9:00 a.m. they did say they will let you in the building if a line does show up. they open at 9:00. i recommend waiting until then. >> before you go out and do that, see if you pay the alternative minimum tax. it will make all your property taxes moot. >> that is an important detail to know. the trump administration is planning to tone down talks they say about military actions on on the korean peninsula. a senior administration official tells cnn they plan to be more quiet and discreet about joint military exercises with south

korea and japan. they are hoping this will help in ongoing talks to diffuse the crisis. israel is planning on naming a train station after president trump. it is is not the only public place that could bear the 45th president's name. we have details. good morning. >> reporter: good morning, bill. this isn't just any train station. this is one of the high-speed rail stops inside the old city of jerusalem, the most sensitive point in the israeli/palestinian conflict. it will be 50, 60 meters underground. passengers will get out near the western wall, the place trump visit indeed may, making him the first u.s. sitting president to visit the western wall for which he was lauded by israeli leaders. it is what he said in december, recognizing jerusalem as the capital of israel that led the minister of transportation to say we're going to name this high-speed rail stop after

donald trump. of course you get a sense of how happy that made israelis and how happy they tended to be, angering many in tptd region. naming the rail station the high-speed rail into the old city doesn't change the fact, he says, that east jerusalem remains occupied territory and doesn't change the status of the holy old city of jerusalem. this isn't the only project that will be named after trump. there are plans in jerusalem to name streets after him and a park in northern us rail that will begin construction next month named donald trump park. you get a sense of how happy israelis are and how angry palestinians are. >> and how happy president trump will be. this is legacy stuff. oren, thank you very much for bringing that to us. >> listen, brutally cold temperatures gripping the united states. erie, pennsylvania is buried under a record-breaking 65 inches.

more could be on the way. cnn meteorologist chad myers has our forecast. is it still cold out there, chad? >> i think it is cold for tens of millions of people and probably 20 million pets out there. everywhere you see the temperature of 0 or below, that's what we are feeling right now. don't let the pets out too long. the paws are cold. mount peelier, it feels like 35 degrees below zero. when you get to minus 40 celsius and minus 40 fahrenheit are the same temperature. that's how frigid it is. erie will pick up another 6 to 10 inches of snow. it will be what we tend to see the next couple of days, the prolonged cold where it doesn't warm up. up in rut land, vermont at midnight new year's eve, it will be 25 degrees below zero for a feels-like temperature. in key west, it will feel 95 degrees warmer.

>> how dare you. well, thank you for the personalized forecast, chad. that's very helpful. that's it. i can't ski in that. i can't ski in 35 degree weather. >> as chad myers said, there is a cabin with a fire somewhere. >> and a hot toddi in my future. >> the top trending stories of 2017 when we come back. with liberty mutual new car replacement™, you won't have to worry about replacing your car because you'll get the full value back including depreciation. switch and you could save $782 on home and auto insurance. call for a free quote today. liberty stands with you™. liberty mutual insurance.

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more hilarious in 3, 2, 1 -- >> pardon me. >> the interview that went viral and finished the year as the tenth-most viewed video. number six, the solar eclipse. the first total solar eclipse to cross the u.s. from coast-to-coast in nearly a century. for those lucky enough to be in the path of totality it was as if night had fallen in the middle of the day. >> all looking at the same thing. amazing. >> number five, man dragged off united flight. >> no! >> the federal government reviewing the incident of a man forcibly dragged off an airplane

and it's a disturbing moment. >> this cell phone video of a man getting dragged off a united flight threw around the web, and they agreed to give up their seat until they learned the next flight would not have left until the next day. >> no, i'm not going. >> that's what things got out of hand. he suffered a concussion and broken nose and lost two teeth after he hit his head on an armrest during the struggle. number four, the women's march. >> tell me what democracy looks like! >> what started as a march in

washington turned into a worldwide movement as people appeared the globe took to the streets to advocate for women's rights. the movement spread on social media with the #womensmarch. the women's mark was the biggest facebook event for an individual cause all year. number three, violent protests in charlottesville. people around the nation turned to charlottesville, virginia, in august when white supremacists and members on the far right descended on the small college do do town, and a state of emergency was declared. later that day a gray dodge

challenger drove into a crowd of counterprotesters, injuring 19 people and killing 32-year-old heather heyer. and nobody is born hating another person because of the color of his skin, background or religion. that tweet was the most liked tweet of all-time. number two, #metoo. 2017 may be remembered as the year of the me too movement. men and women all around the world seized on the cultural moment and told about their harassments and assaults. >> he exposed himself and began masturbating in front of me and i stood there kind of frozen. >> and high profile men like

weinstein, al franken were looked at. in the days after it went viral twitter reported there was a e #metoo message in 28 different contrees. the president was a walking, talking, trending story, which is fitting since he is the most tweeted about elected official in the world. his twitter feed drove news coverage, whether he was telling nfl players to stand during the national anthem or coining nicknames for add srau saeversa

it seems likely that president trump will remain a big part of all of the trending stories in 2018 and beyond. >> what, what a year. >> that's a safe bet. >> yeah. >> that is the best. her move into the room -- i could watch it -- and i have, over and over again with him trying to do the skype interview so seriously. >> here see comes. going to hang with dad. >> what's going on in here. >> there's so many beats to the drama, and then mom comes rushing in. can't get enough of that. >> so great.

lots of news to get to. >> yes, there is. let us know what your favorite viral video of facebook was on your facebook. >> yeah, @billweircnn. when the vote is this close, it's not over. >> roy moore contesting his loss in the race claiming voter fraud. >> he feels a compulsion to claim that his is the biggest and the best. >> i think if you repeat something, people will start to believe it. >> we want people to keep more of what they earn regardless of where they live. >> hundreds of homeowners racing to prepay their 2018 property taxes. >> in my home state of new york,

people are hurting. welcome to your "new day." it's thursday, december 28th, 8:00 in the east. we are check the latest news because a lot is happening this morning, and bill weir is with me, and we begin with break news. accused molester, roy moore , i fighting back. roy moore's legal team alleges widespread voter fraud and says he wants another election. >> you will remember that roy moore lost to jones two weeks ago but refused to cub seed since. another bizarre twist, moore says he took a polygraph test after the election over the sexual abuse allegations made by women, and it