What is helium?
Helium is a very light gas, made up of very small atoms, much smaller than the oxygen or nitrogen atoms found in the air. A balloon filled with helium experiences Archimedes' buoyancy, but instead of water we have air.
The Laughing Gas = Helium
No ! Helium is not laughing gas at all. Laughing gas is simply nitrous oxide [a dangerous gas if inhaled, can cause tingling or prickling of the limbs, dizziness or balance problems and sometimes motor difficulties (up to paraplegia) of the appearance of anxiety, anemia or regular headaches] SOURCE: https://www.iledefrance.ars.sante.fr/
If you inhale helium the only thing that will be hilarious is your voice, because you will have the voice of the Chipmunks! This is obviously not recommended!
Warning: gases are not meant to be inhaled; they can be dangerous for your health!