; (2) in subsection (b)— (A) in the subsection heading, by striking rates and inserting rate ; (B) in paragraph (1)(A), by striking (a)(1) and inserting (a) ; (C) by striking paragraph (2) and inserting the following: (2) Reserved. ; (D) in paragraph (4), by striking paragraphs (1)(B) and (2)(B) and inserting paragraph (1)(B) ; and (E) in paragraph (5), by striking rates and inserting rate ; and (3) in subsection (c)— (A) in paragraph (1), by striking subparagraph (B) and inserting the following: (B) Reserved . ; and (B) in paragraph (2)(D)— (i) by striking paragraphs (1)(B)(i) and (2)(B) of subsection (b) and inserting subsection (b)(1)(B)(i)