The new tax is phased in over five years, during which time the assessment may also keep rising.

This measure, phased over three years, will strike a fairer balance.

Health insurance credit to be phased in over four years beginning in 1991.

The proposals will be phased in over three years beginning in 2008.

The law is to be phased in over five years beginning in January.

In all, the package includes new or expanded programs that would, when phased in over three years, cost more than $600 million a year.

The full tax cut would be phased in over four years, beginning last Jan. 1.

The recycling would be phased in gradually over five years, with fines provided to enforce its provisions.

Many health policy experts had assumed that universal coverage would be phased in gradually over more than four years.

And last week she conceded that her promised 30 percent reduction may have to be phased in over four years rather than three.