under this section shall be applied at a like rate for any other quantity or for fractional parts of a barrel. . (2) Reduced rate for certain domestic production Subparagraph (A) of section 5051(a)(2) of the Internal Revenue Code of 1986, as amended by section 13802(b) of Public Law 115–97 , is amended— (A) in the heading, by inserting $3.50 a barrel before rate