8 U.S.C. § 1807: Form I–94 fee

In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in subsection (b), by any alien who submits an application for a Form I–94 Arrival/Departure Record. $24; or such amount as the Secretary of Homeland Security may establish, by rule. the amount of the fee required under this subsection for the most recently concluded fiscal year; and the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded down to the nearest dollar. shall be deposited into the Land Border Inspection Fee Account in accordance with section 1356(q)(2) of this title ; and shall be made available to U.S. Customs and Border Protection to retain and spend without further appropriation for the purpose of processing Form I–94; and any amounts not deposited into the Land Border Inspection Fee Account pursuant to paragraph (1)(A) shall be deposited in the general fund of the Treasury. Fees required to be paid under this section shall not be waived or reduced.