gas emissions subject to taxation under any section of this part are combined with greenhouse gas emissions subject to taxation under any other section of this part, the Administrator shall ensure, to the greatest degree possible, that the methods required to determine the emissions taxable under any section of this part do not include any emissions taxable under any other section of this part. (d) Method cost differences The Administrator shall not require the use of any method to calculate taxable emissions whereby the difference in cost of the method compared to the next cheapest alternative method is greater than the amount of the tax that would be paid on the additional emissions determined by the more expensive method. (e) Publication of regulations The Administrator shall publish the regulations required by this section no later than one year prior to the start of the calendar year referred to in section 9901(b)(2)(A). The Secretary may not collect the tax imposed by any section in this part for any calendar year that begins less than one year after the regulations applicable to each such section are published. 9905. Credit for State payments (a) Credit for payments The Secretary shall allow any person who is required to make payment for greenhouse gas emissions under this part a credit for payments made on those emissions required under any State law in the following manner: (1) For the year given in section 9901(b)(2), a credit equal to 100 percent of the amount paid pursuant to requirements of State law. (2) For the first year following the year used in paragraph (1), a credit equal to 80 percent of the amount paid pursuant to requirements of State law. (3) For the second year following the year used in paragraph (1), a credit equal to 60 percent of the amount paid pursuant to requirements of State law. (4) For the third year following the year used in paragraph (1), a credit equal to 40 percent of the amount paid to pursuant to requirements of State law. (5) For the fourth year following the year used