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 | 2021 | [TFM for .NET nanoFramework](accepted/2021/nano-framework-tfm/nano-framework-tfm.md) | [Immo Landwerth](https://github.com/terrajobst), [Laurent Ellerbach](https://github.com/Ellerbach), [José Simões](https://github.com/josesimoes) |
 | 2021 | [Tracking Platform Dependencies](accepted/2021/platform-dependencies/platform-dependencies.md) | [Matt Thalman](https://github.com/mthalman) |
 | 2022 | [.NET 7 Version Selection Improvements](accepted/2022/version-selection.md) | [Rich Lander](https://github.com/richlander) |
+| 2023 | [.NET 8.0 Polyfill](accepted/2023/net8.0-polyfills/net8.0-polyfills.md) | [Immo Landwerth](https://github.com/terrajobst) |
 | 2023 | [Experimental APIs](accepted/2023/preview-apis/preview-apis.md) | [Immo Landwerth](https://github.com/terrjobst) |
 | 2023 | [net8.0-browser TFM for applications running in the browser](accepted/2023/net8.0-browser-tfm.md) | [Javier Calvarro](https://github.com/javiercn) |
 
diff --git a/accepted/2023/net8.0-polyfills/net8.0-polyfills.md b/accepted/2023/net8.0-polyfills/net8.0-polyfills.md
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+# .NET 8.0 Polyfill
+
+**Owner** [Immo Landwerth](https://github.com/terrajobst)
+
+This document covers which APIs we intend to ship for older versions of .NET,
+which includes .NET Standard and .NET Framework.
+
+## Polyfills
+
+| Polyfill     | Assembly                   | Package                    | Existing? | API                    | Contacts                   |
+| ------------ | -------------------------- | -------------------------- | --------- | ---------------------- | -------------------------- |
+| TimeProvider | Microsoft.Bcl.TimeProvider | Microsoft.Bcl.TimeProvider | No        | [dotnet/runtime#36617] | [@tarekgh] [@geeknoid]     |
+
+* `TimeProvider`. This type is an abstraction for the current time and time
+  zone. In order to be useful, it's an exchange type that needs to be plumbed
+  through several layers, which includes framework code (such as `Task.Delay`)
+  and user code.
+
+[@tarekgh]: https://github.com/tarekgh
+[@geeknoid]: https://github.com/geeknoid
+[dotnet/runtime#36617]: https://github.com/dotnet/runtime/issues/36617