What episode is the two year time-skip in the show "one piece"?

-also if you know when luffy first uses his gearThe time skip hasn't happened in the anime yet. Also, Luffy first uses Gear Second in episode 272. However, you don't really get to see him use it much until the next episode. The same goes with Gear Third. He first uses it in episode 228, but you don't really get to see it until episode 304.