30 Rock's wackiness is on full display in this episode, which turns Leap Day into a mainstream holiday with its own dress code (blue and yellow), rules (nothing counts on Leap Day), and mascot, Leap Day William, who looks like the Monopoly man in technicolor and trades children's tears for candy. On this extra day of the year, Liz gets indecent proposal'd by an old nerdy high school classmate, Jack has an It's a Wonderful Life moment where he discovers the true meaning of the holiday, and Tracy tries to spend a $50,000 Benihana gift card in one day. Jim Carrey pops in and out of the episode because there's a USA marathon of the fictional movie Leap Day Williams, starring Jim Carrey. If none of this makes sense, it's because it's Leap Day, and real life is for March.