import { toDate as a } from "./toDate.js";
function l(t, r) {
  const e = a(t, r == null ? void 0 : r.in);
  return e.setFullYear(e.getFullYear(), 0, 1), e.setHours(0, 0, 0, 0), e;
}
export {
  l as default,
  l as startOfYear
};
