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/usr/share/calendar/calendar.usholiday is in bsdmainutils 9.0.12+nmu1.

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The actual contents of the file can be viewed below.

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/*
 * USA holiday
 *
 * $FreeBSD$
 */

#ifndef _calendar_usholiday_
#define _calendar_usholiday_

LANG=UTF-8

01/01	New Year's Day
01/14	Julian Calendar New Year's Day
02/02	Groundhog Day
02/14	St. Valentine's Day
02/MonThird	President's Day (3rd Monday of February)
03/05	Mother-in-Law Day, USA
03/SunSecond	Daylight Savings Time begins in USA; clocks move forward (2nd Sunday of March)
03/17	St. Patrick's Day
03/20*	Vernal Equinox
04/01	April Fool's Day
04/15	Income Tax Day, USA.
04/28*	Arbor Day, USA (varies from state to state)
05/SunSecond	Mother's Day (2nd Sunday of May)
05/SatThird	Armed Forces in USA Day (3rd Saturday of May)
05/MonLast	Memorial Day in USA (Last Monday of May)
06/SunThird	Father's Day (3rd Sunday of June)
06/21*	Summer Solstice
07/04	US Independence Day
09/MonFirst	Labor Day in USA (1st Monday of September)
09/SunSecond	Grandparent's Day in USA (2nd Sunday of September; varies from state to state)
09/22*	Autumnal Equinox
10/MonSecond	Columbus Day in USA (2nd Monday of October)
10/31	All Hallows Eve  (Halloween)
11/TueFirst	Election Day in USA (1st Tuesday after 1st Monday for even years)
11/SunFirst	Daylight Savings Time ends in USA; clocks move back (1st Sunday of November)
11/11	Veterans' Day
11/ThuFourth	Thanksgiving Day (4th Thursday in November)
12/21*	Winter Solstice
12/24	Christmas Eve
12/25	Christmas
12/31	New Year's Eve

#endif /* !_calendar_usholiday_ */