The Comprehensive Operations for Unmanned-System Neutralization and Threat Elimination Response Act, or COUNTER Act, significantly amends Title 10 of the U.S. Code to bolster the Department of Defense's capabilities against unmanned aircraft system (UAS) threats. This legislation mandates the delegation of counter-UAS authority from the Secretary of Defense to unified combatant commanders or other appropriate DoD officials, streamlining the response process and clarifying that actions can include remote identification broadcast. It also enables the DoD to support other federal agencies in mitigating these threats. A key provision grants an exemption from disclosure for information regarding the technology, procedures, and protocols used in counter-UAS operations, protecting sensitive national security details. Furthermore, the bill specifies that certain criminal statutes will not apply to DoD or Coast Guard activities conducted outside the United States when mitigating UAS threats, providing legal clarity for overseas operations. The Act expands the scope of protected assets and activities to include DoD buildings and grounds, assistance for incidents involving weapons of mass destruction, and general emergency response. It also extends the sunset date for existing counter-UAS authorities and related reporting requirements, ensuring these protections remain in effect for a longer period.