Gorsuch, J., dissenting
that this Court has endorsed on countless occasions. If Congress wishes to abrogate tribal immunity, its “decision must be clear.” Ibid. And the Legislature must “unequivocally express” its decision in the text of a statute. C & L Enterprises, 532 U. S., at 418 (internal quotation marks omitted). Under that rule, “[a]ny ambiguities in the statutory language are to be construed in favor of immunity.” FAA v. Cooper, 566 U. S. 284, 290 (2012). Keep that hard-to-meet standard in mind. We will return to it as we make our way through the statutory text driving today’s dispute.
II
The Bankruptcy Code stipulates that, “notwithstanding an assertion of sovereign immunity, sovereign immunity is abrogated as to a governmental unit to the extent set forth in this section.” §106(a). That language, this Court has previously held, signals a clear intent to abrogate sovereign immunity. See Central Va. Community College v. Katz, 546 U. S. 356, 379 (2006). But as to which sovereigns? The answer to that question lies elsewhere in the Bankruptcy Code. “The term ‘governmental unit,’ ” it says, “means United States; State; Commonwealth; District; Territory; municipality; foreign state; department, agency, or instrumentality of the United States (but not a United States trustee while serving as a trustee in a case under this title), a State, a Commonwealth, a District, a Territory, a municipality, or a foreign state; or other foreign or domestic government.” §101(27).
That is a lot of words. For present purposes, however, only the last five matter: “other foreign or domestic government.” No one argues any of the other clauses could potentially refer to Tribes. We can further winnow down the options from there. No one thinks Tribes qualify as “foreign … government[s].” That leaves only two possibilities. Tribes could qualify as “ ‘domestic governments’ ”—respondent’s lead argument. Tr. of Oral Arg. 41. Or the
