To encourage increased cogeneration and district heating, the Manufacturing and Processing (M&P) tax credit was extended to corporations that produce, for sale, steam for uses other than the generation of electricity. This change ensured that all producers of steam for sale face the same income tax rate. Access to the credit was phased in beginning 1 January 2000, with a three-percentage-point reduction. In each of the two subsequent years, there was additional two-percentage-point reductions. The phase-in to M&P treatment was completed in 2002.