Step 1 : Introduction to the question "Which location is the very last place on Earth to ring in the New Year each year?"
...The final place on Earth to celebrate the New Year is Baker Island, which—along with nearby Howland Island—lies in the UTC-12 time zone, the latest officially recognized time zone on the planet. These uninhabited U.S. territories in the central Pacific Ocean experience midnight a full 26 hours after the earliest New Year celebrations in Kiribati’s Line Islands (UTC+14). While Baker Island has no permanent population, its extreme position on the global time map earns it the distinction of being the last spot on Earth to welcome the New Year.
Step 2 : Answer to the question "Which location is the very last place on Earth to ring in the New Year each year?"
Baker Island:
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