When determining the breadth of a statute, what is the scope of the statute?

When determining the breadth of a statute, a court must look first to the statute's language and structure. See Moskal v. United States, --- U.S. ----, 111 S.Ct. 461, 465, 112 L.Ed.2d 449 (1990); see also United States v. 594,464 Pounds of Salmon, 871 F.2d 824, 825 (9th Cir.1989). If the statute is unambiguous, its plain language controls except for in rare and exceptional circumstances. See 594,464 Pounds of Salmon, 871 F.2d at 826; see also Howe v. Smith, 452 U.S. 473, 483, 101 S.Ct. 2468, 2475, 69 L.Ed.2d 171 (1981).