My experience says that leap seconds do not impact epoch time (note that after inserting 26 leap seconds, the epoch time at the top of a minute is still currently a multiple of 60, whether using UTC or not). And, when you think about it, they can't.
Leap seconds are not scheduled very far in advance but epoch times for years in the future have been being used for years in the past. So leap seconds can't impact (Unix-style) epoch time values else past calculations of future dates would become inaccurate.
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