; and (2) in subsection (n), by adding at the end the following: Funds deposited in the Immigration Examinations Fee Account shall not be used to reimburse any appropriation for expenses associated with the implementation of sections 235B and 240D. . 146. Border reforms (a) Special rules for contiguous continental land borders (1) In general Chapter 4 of title II of the Immigration and Nationality Act ( 8 U.S.C. 1221 et seq. ) is amended by adding at the end the following: 244A. Special rules for contiguous continental land borders (a) In general An alien described in section 235 or 235B who arrives by land from a contiguous continental land border (whether or not at a designated port of arrival), absent unusual circumstances, shall be promptly subjected to the mandatory provisions of such sections unless the Secretary of Homeland Security (referred to in this section as the Secretary ) determines, on a case-by-case basis, that there is— (1) an exigent medical circumstance involving the alien that requires the alien’s physical presence in the United States; (2) a significant law enforcement or intelligence purpose warranting the alien’s presence in the United States; (3) an urgent humanitarian reason directly pertaining to the individual alien, according to specific criteria determined by the Secretary; (4) a Tribal religious ceremony, cultural exchange, celebration, subsistence use, or other culturally important purpose warranting the alien’s presence in the United States on Tribal land located at or near an international land border; (5) an accompanying alien whose presence in the United States is necessary for the alien who meets the criteria described in any of the paragraphs (1) through (4) to further the purposes of such provisions