This bill requires the Secretary of Defense to establish the United States-Abraham Accords Defense Cooperation Initiative . This initiative aims to bolster defense cooperation between the United States and countries that are signatories to the Abraham Accords Declaration, as well as other regional Arab or Muslim-majority countries normalizing relations with Israel since 2020. The primary objectives of this initiative include deterring aggression by Iran and its proxies in the Middle East and coordinating with the Comprehensive Security Integration and Prosperity Agreement. It also seeks to enhance regional planning and cooperation among military forces, particularly in areas such as counter-unmanned aircraft systems, ground-based air defenses, and intelligence, surveillance, and reconnaissance capabilities. Within 60 days of enactment, the Secretary of Defense must submit a report to Congress outlining a strategy for achieving these objectives and detailing the necessary funding. Congress also expresses a sense that the Secretary should require participating Abraham Accords countries to contribute matching funds to the Initiative.