This educational guide is based on the linked primary sources. It is not a Court publication, is not affiliated with the Court, and is not legal advice.
In brief
Overview
The Supreme Court held that Alaska Native Corporations (ANCs) are “Indian tribes” under the Indian Self‑Determination Act (ISDA), making them eligible for relief under the CARES Act.
Background and question before the Court
According to Justice Sotomayor, the Court was asked to decide whether ANCs are “Indian tribes” under ISDA and therefore eligible for CARES Act relief.
The Treasury Department had previously determined that ANCs were eligible for CARES Act relief and set aside more than $500 million for them.
What each side argues
Federally Recognized Tribes (Respondents)
According to federally recognized tribes, they argue that only federally recognized tribes qualify as “Indian tribes” under ISDA, and therefore ANCs are excluded.
One respondent tribe contends that the CARES Act excludes ANCs because they lack a “recognized governing body.”
Secretary of the Treasury (Petitioner)
Source-limited. The record does not yet support a complete account.
Other Respondents (Guarnieri, Clement, Rasmussen, etc.)
According to Mr. Guarnieri, mr. Guarnieri warns that affirming the D.C. Circuit’s decision could have wide‑reaching effects on other federal programs.
According to Mr. Rasmussen, mr. Rasmussen notes that Congress faced substantial uncertainty in 1975 about how ANCs would fit into ISDA, supporting the view that the statute’s language was ambiguous.
What happened at oral argument
What the Court decided
The Court held that ANCs are “Indian tribes” under ISDA, making them eligible for CARES Act relief.
The Court declined to take the “doubtful step” of reading the statute to exclude ANCs.
Why it matters
The decision clarifies the statutory definition of “Indian tribe” for future federal programs that rely on ISDA definitions.
Terms to know
No glossary terms are available for this guide.
Primary sources
Read the source materials on the official site or open the immutable repository copy used for this guide.
- b36a6cd506f35daba259-r1-8d043f3930f4bf2d.pdfopinion
- ce9ea5e577f2c7ba7041-r1-d293fbb46078af16.pdforal argument transcript
Guide generated September 28, 2026. Automated validation accepted this version.