`IntlDateFormatter` returns wrong output for 1940 date in Amsterdam timezone

Description

The following code:

<?php

$timezone = new DateTimeZone("Europe/Amsterdam");
$date = new DateTime("1940-01-01 00:00:00", $timezone);
var_dump($date);

$formatter = new IntlDateFormatter("en-US");
var_dump($formatter->format($date));

Resulted in this output:

object(DateTime)#2 (3) {
  ["date"]=>
  string(26) "1940-01-01 00:00:00.000000"
  ["timezone_type"]=>
  int(3)
  ["timezone"]=>
  string(16) "Europe/Amsterdam"
}
string(69) "Sunday, December 31, 1939 at 11:40:00 PM Coordinated Universal Time"

But I expected this output instead:

object(DateTime)#2 (3) {
  ["date"]=>
  string(26) "1940-01-01 00:00:00.000000"
  ["timezone_type"]=>
  int(3)
  ["timezone"]=>
  string(16) "Europe/Amsterdam"
}
string(48) "Monday, January 1, 1940 at 12:00:00 AM GMT+00:20"

Additional details

Until 16 May 1940, The Netherlands used UTC+00:20 as timezone. It looks like IntlDateFormatter is not aware of the UTC+00:20 timezone, so it outputs the date in UTC.

The occurrence of the problem seems related to the version of the ICU library:

I am not familiar enough with the ICU library to assess whether the problem originates there. Since the wrong output is present in PHP when using the latest versions (of PHP and the ICU library), I am submitting the bug here.

PHP Version

8.2.4

Operating System

No response

Start by reproducing the IntlDateFormatter example for Europe/Amsterdam and compare the ICU versions listed in the issue, using the referenced Debian and latest-ICU Dockerfiles. Trace whether the incorrect historical offset comes from PHP or ICU; done means the formatter returns the expected 1940 UTC+00:20 result or the issue is documented as an upstream ICU limitation.