On sites with user-created content (such as programmers SE) or blogging software back-ends, line breaks entered by the user in the content area are frequently converted into <br> and/or <p> tags when rendered on the front-end. For example, this:

A limerick

There once was a man from Nantucket
Who kept all his cash in a bucket.

Might render html like this:

<p>
    A limerick
</p>

<p>
    There once was a man from Nantucket<br>
    Who kept all his cash in a bucket.
</p>

What is the standard name for this process of converting line breaks into html?