11 U.S. Code § 106 - Waiver of sovereign immunity

The court may issue against a including an order or judgment awarding a money recovery, but not including an award of punitive damages. Such order or judgment for costs or fees under this title or the Federal Rules of Bankruptcy Procedure against any section 2412(d)(2)(A) of title 28.

The enforcement of any such order, process, or judgment against any United States, shall be paid as if it is a judgment rendered by a district court of the United States.

Notwithstanding any assertion of sovereign immunity by a (Pub. L. 95–598, Nov. 6, 1978 , 92 Stat. 2555; Pub. L. 103–394, title I, § 113, Oct. 22, 1994 , 108 Stat. 4117; Pub. L. 111–327, § 2(a)(4), Dec. 22, 2010 , 124 Stat. 3557.)

Section 106(c) relating to sovereign immunity is new. The provision indicates that the use of the term “519 F.2d 407 (9th Cir., 1975), and In re Dolard, 519 F.2d 282 (9th Cir., 1975), permitting the bankruptcy court to determine the amount and dischargeability of tax liabilities owing by the senate report no. 95–989

Section 106 provides for a limited waiver of sovereign immunity in bankruptcy cases. Though Congress has the power to waive sovereign immunity for the Federal government completely in bankruptcy cases, the policy followed here is designed to achieve approximately the same result that would prevail outside of bankruptcy. Congress does not, however, have the power to waive sovereign immunity completely with respect toCongress ’ power vis-a-vis both the Federal Government and the11 U.S.C. 501(c).

This section does not confer sovereign immunity on any Editorial Notes

The Federal Rules of Bankruptcy Procedure, referred to in subsec. (a)(3), (5), are set out in the Appendix to this title.

2010—Subsec. (a)(1). Pub. L. 111–327 struck out “728,” after “726,”.

1994—Pub. L. 103–394 amended section generally. Prior to amendment, section read as follows:

Amendment by Pub. L. 103–394 effective Oct. 22, 1994 , and applicable with respect to cases commenced under this title before, on, and after Oct. 22, 1994 , see section 702(a), (b)(2)(B) of Pub. L. 103–394, set out as a note under section 101 of this title.