In "Leap Day," Liz Lemon (Tina Fey) goes to the office, only to find that everyone is celebrating Leap Day, a national holiday that she, like us, never knew existed. The holiday's mascot is Leap Day William, a man with gills who emerges from the Mariana trench every four years and trades children's tears for candy. Celebrants are supposed to dress in traditional blue-and-yellow garb (if you forget to, you'll get a poke in the eye), eat rhubarb, and try things they've never tried before, because nothing that happens on Leap Day matters and "real life is for March!"
Much like a real holiday, people gripe about it being too commercial and the spirit of the holiday being spoiled by PC culture. It's so convincing that can practically hear President Trump condemning the liberal media's War on Leap Day as we speak.
The holiday even has its own cheesy tie-in movie, Leap Dave Williams, a cross between Liar Liar, Groundhog Day and The Santa Clause that stars Jim Carrey and Andie MacDowell, and ends with Carrey's uptight-lawyer-turned-amphibian yelling, "I saved Leap Day! And connected with my son! And I solved a big case of murder!" The attention to (fictional) detail is so impressive that if you don't watch this episode and find yourself getting artificial flashbacks to your own childhood Leap Days, I'll eat my seasonally appropriate blue boater hat.