The TimeZoneOffset Exif tag was proposed as an ISO photography standard several years ago but never made it into the EXIF standard or MWG guidelines.
I can write data to this tag using exiftool and exiv2, but other than these tools, I'm not aware of any photo management applications or programs — on any platform — which actually make use of the TimeZoneOffset Exif tag. Is there any possibility that this or a similar standard will make it into widespread use?