diff --git a/includes/common.inc b/includes/common.inc
index 5f7cdb8..d8bf716 100644
--- a/includes/common.inc
+++ b/includes/common.inc
@@ -6438,6 +6438,9 @@ function drupal_common_theme() {
       'render element' => 'elements',
       'template' => 'region',
     ),
+    'time' => array(
+      'variables' => array('timestamp' => NULL, 'format_types' => array('text' => 'medium', 'value' => NULL), 'text' => NULL, 'attributes' => array()),
+    ),
     'status_messages' => array(
       'variables' => array('display' => NULL),
     ),
diff --git a/includes/theme.inc b/includes/theme.inc
index 7fad5f3..e296bc9 100644
--- a/includes/theme.inc
+++ b/includes/theme.inc
@@ -1447,6 +1447,42 @@ function theme_disable($theme_list) {
  */
 
 /**
+ * Returns HTML for a date / time.
+ *
+ * @param $variables
+ *   An associative array containing:
+ *   - timestamp: (optional) The UNIX timestamp for the datetime. If your
+ *     datetime cannot be represented as a UNIX timestamp, use a formatted
+ *     datetime string in $variables['attributes']['value'] instead.
+ *   - format_types: (optional) The date format types to use for the text
+ *     content and value attribute. These may be built-in date formats ('short',
+ *     'medium', or 'long'), date formats defined in hook_date_format_types(),
+ *     or the machine names of administrator-defined date formats.
+ *     - text: (optional) The format type to use to create a human readable
+ *       string which will be used for the text content of the <data> element.
+ *       Defaults to 'medium'.
+ *     - value: (optional) The format type to use for the value attribute. If
+ *       no format type is set, the 'value' attribute's format defaults to the
+ *       custom format 'Y-m-d\TH:i:s\Z' and is processed into UTC.
+ *   - text: (optional) The text content to display in the <data> element. This
+ *     should only be used if an irregular text value is needed, such as
+ *     "my birthday".
+ *   - attributes: (optional) Associative array of attributes to be placed in
+ *     the <data> element. If a 'value' attribute is passed in, it will
+ *     override the timestamp. The 'value' attribute must be a valid date
+ *     string with optional time.
+ *     See http://www.whatwg.org/specs/web-apps/current-work/multipage/common-microsyntaxes.html#valid-date-string-with-optional-time
+ *
+ * @see template_preprocess_time
+ */
+function theme_time($variables) {
+  $attributes = drupal_attributes($variables['attributes']);
+  $text = $variables['text'];
+
+  return "<data$attributes>$text</data>";
+}
+
+/**
  * Returns HTML for status and/or error messages, grouped by type.
  *
  * An invisible heading identifies the messages for assistive technology.
@@ -2564,6 +2600,43 @@ function theme_get_suggestions($args, $base, $delimiter = '__') {
 }
 
 /**
+ * Preprocess variables for theme_time().
+ */
+function template_preprocess_time(&$variables) {
+  // A value attribute must always be present on the <data> element. If no
+  // 'value' attribute was passed in, format the 'value' attribute from the
+  // timestamp.
+  if (empty($variables['attributes']['value'])) {
+    if (isset($variables['timestamp'])) {
+      // If the user hasn't specified the format type for the 'value' attribute,
+      // it is processed to a full datetime string in UTC.
+      if ($value_format = $variables['format_types']['value']) {
+        $variables['attributes']['value'] = format_date($variables['timestamp'], $value_format);
+      }
+      else {
+        $variables['attributes']['value'] = gmdate('Y-m-d\TH:i:s\Z', $variables['timestamp']);
+      }
+    }
+  }
+
+  // If no text for the <data> element was provided, print a human readable
+  // version of the 'value' attribute.
+  if (!isset($variables['text'])) {
+    $text_format = $variables['format_types']['text'];
+    try {
+      $date = new DateTime($variables['attributes']['value']);
+      $variables['text'] = format_date($date->getTimestamp(), $text_format);
+    }
+    catch (Exception $e) {
+      // If the date isn't properly formed, log it and set the text to an
+      // empty string.
+      watchdog_exception('theme', $e);
+      $variables['text'] = '';
+    }
+  }
+}
+
+/**
  * The variables array generated here is a mirror of template_preprocess_page().
  * This preprocessor will run its course when theme_maintenance_page() is
  * invoked.
diff --git a/modules/simpletest/tests/theme.test b/modules/simpletest/tests/theme.test
index 7c68989..c13f3fe 100644
--- a/modules/simpletest/tests/theme.test
+++ b/modules/simpletest/tests/theme.test
@@ -451,3 +451,87 @@ class ThemeHtmlTag extends DrupalUnitTestCase {
     $this->assertEqual('<title>title test</title>'."\n", theme_html_tag($tag), t('Test title tag generation.'));
   }
 }
+
+/**
+ * Unit tests for theme_time().
+ */
+class ThemeTime extends DrupalWebTestCase {
+  public static function getInfo() {
+    return array(
+      'name' => 'Theme Time',
+      'description' => 'Tests the theme_time() theme function.',
+      'group' => 'Theme',
+    );
+  }
+
+  /**
+   * Test function theme_time().
+   */
+  function testThemeTime() {
+    // Create timestamp and formatted date for testing.
+    $timestamp = 280281600;
+    $date = format_date($timestamp);
+    $short_date = format_date($timestamp, 'short');
+
+    // Test with timestamp.
+    $variables = array(
+      'timestamp' => $timestamp,
+    );
+    $this->assertEqual('<data value="1978-11-19T00:00:00Z">' . $date . '</data>', theme('time', $variables), t('Test theme_time with timestamp.'));
+
+    // Test with value attribute.
+    $variables = array(
+      'attributes' => array(
+        'value' => '1978-11-19',
+      ),
+    );
+    $this->assertEqual('<data value="1978-11-19">' . $date . '</data>', theme('time', $variables), t('Test theme_time with value attribute set.'));
+
+    // Test with value attribute and timestamp. Timestamp should be ignored.
+    $variables = array(
+      // Use a different timestamp.
+      'timestamp' => 1319497322,
+      'attributes' => array(
+        'value' => '1978-11-19T00:00:00Z',
+      ),
+    );
+    $this->assertEqual('<data value="1978-11-19T00:00:00Z">' . $date . '</data>', theme('time', $variables), t('Test theme_time with both timestamp and value attribute.'));
+
+    // Test with text and timestamp.
+    $variables = array(
+      'timestamp' => $timestamp,
+      'text' => 'Dries\'s birthday',
+    );
+    $this->assertEqual('<data value="1978-11-19T00:00:00Z">Dries\'s birthday</data>', theme('time', $variables), t('Test theme_time with text and timestamp.'));
+
+    // Test with text and value attribute.
+    $variables = array(
+      'text' => 'Dries\'s birthday',
+      'attributes' => array(
+        'value' => '1978-11-19',
+      ),
+    );
+    $this->assertEqual('<data value="1978-11-19">Dries\'s birthday</data>', theme('time', $variables), t('Test theme_time with text and timestamp.'));
+
+    // Test with special text formatting.
+    $variables = array(
+      'timestamp' => $timestamp,
+      'format_types' => array(
+        'text' => 'short',
+        'value' => NULL,
+      ),
+    );
+    $this->assertEqual('<data value="1978-11-19T00:00:00Z">' . $short_date . '</data>', theme('time', $variables), t('Test theme_time with special text formatting.'));
+
+    // Test with special value attribute formatting. Since the value attribute
+    // isn't a valid datetime, no text will be generated.
+    $variables = array(
+      'timestamp' => $timestamp,
+      'format_types' => array(
+        'text' => 'medium',
+        'value' => 'short',
+      ),
+    );
+    $this->assertEqual('<data value="' . $short_date . '"></data>', theme('time', $variables), t('Test theme_time with special value attribute formatting.'));
+  }
+}