“ Although I agree with Justice SCALIA that Congress may not abrogate the States' Eleventh Amendment immunity by enacting a statute under the Bankruptcy Clause, a majority of the Court addresses instead the question whether Congress expressed a clear intention to abrogate the States' Eleventh Amendment immunity. ”

“ The clause echoes the wording of sections of the Code such as § 505, which provides that "the court may determine the amount or legality of any tax," 11 U.S.C. § 505 (a) (1) , a determination of an issue that obviously should bind the governmental unit but that does not require a monetary recovery from a State. We therefore construe § 106 (c) as not authorizing monetary recovery from the States. Under this construction of § 106 (c) , a State that files no proof of claim would be bound, like other creditors, by discharge of debts in bankruptcy, including unpaid taxes, see Neavear v. ”

“ Instead, petitioner relies on § 106 (c) , which he asserts subjects "governmental units," which includes States, 11 U.S.C. § 101 (26) , to all provisions of the Bankruptcy Code containing any of the "trigger" words in § 106 (c) (1) . Both the turnover provision, § 542 (b) , and the preference provision, § 547 (b) , contain trigger words-"an entity" is required to pay to the trustee a debt that is the property of the estate, and a trustee can under appropriate circumstances avoid the transfer of property to "a creditor." ”