The answer is: "yes."
Any time-zone file ("
.tz file") can be selected, and this file will specify among other things the dates of a daylight-time ("DST") shift, if any, and obscurities like "leap seconds."
Several time-zone files are readily available for places that ordinarily follow different customs. For example, Arizona (USA) does not observe DST, so there's a standard file for "Phoenix." But the Navajo nation,
within Arizona, does observe DST, so they might use the file for "Denver."
You can tell your system to use any time-zone file you wish ... or, create one of your own.
TZ files are also good for
historical dates!
The time-zone files not only remember "DST rules for the present day," but also the periods of time in the past when other rules applied, so that an absolute-time (UTC) can still be correctly converted to what is ... or, as the case may be ... would have been, the correct local interpretation of "that point in time."
For a good reference, see: