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 , and (B) by striking $7 and all that follows through January 1, 2020) and inserting $3.50 . (3) Application of reduced tax rate for foreign manufacturers and importers Subsection (a) of section 5051 of the Internal Revenue Code of 1986, as amended by section 13802(c) of Public Law 115–97 , is amended— (A) in subparagraph (A)(i)(II) of paragraph (1), as amended by paragraph (1) of this subsection, by inserting but only if the importer is an electing importer under paragraph (4) and the barrels have been assigned to the importer pursuant to such paragraph after during the calendar year , and (B) in paragraph (4)— (i) in subparagraph (A), by striking paragraph (1)(C) and inserting paragraph (1)(A) , and (ii) in subparagraph (B), by striking The Secretary and inserting The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services and the Secretary of the Department of Homeland Security, . (4) Controlled group and single taxpayer rules Paragraph (5) of section 5051(a) of the Internal Revenue Code of 1986, as amended by section 13802(d) of Public Law 115–97 , is amended by striking paragraph (1)(C)(i) each place it appears and inserting paragraph (1)(A)(i) . (5) Effective date The amendments made by this subsection shall apply to beer removed after December 31, 2017. (c) Transfer of beer between bonded facilities (1) In general Section 5414 of the Internal Revenue Code of 1986, as amended by section 13803(a) of Public Law 115–97 , is amended to read as follows: 5414. Transfer of beer between bonded facilities (a) In general Beer may be removed from one brewery to another brewery, without payment of tax, and may be mingled with