The uninhabited U.S. island listed with Howland Island among the last places to enter January 1 is Baker Island.
Baker Island is a remote coral island in the equatorial Pacific and part of the United States Minor Outlying Islands. It is protected as the Baker Island National Wildlife Refuge and has no permanent population. Howland Island lies roughly 37 nautical miles away, and both islands are managed by the U.S. Fish and Wildlife Service.
The pair uses the UTC−12:00 nautical time zone, immediately on the eastern side of the International Date Line. That makes them among the final land areas to reach a new calendar date. Since Kiribati shifted the International Date Line eastward in the 1990s, Baker Island is often described as the last place on Earth to enter a new year chronologically. A common mix-up is Wake Island: it is also a remote U.S. possession, but it lies on the other side of the date line and reaches January 1 much earlier.