This bill requires the Secretary of Defense, in coordination with the Secretary of State, to initiate a joint program with Taiwan by March 1, 2026. The primary objective of this program is to enable the fielding of uncrewed systems and counter-uncrewed systems capabilities for both the United States Armed Forces and Taiwan's military forces. This collaboration is intended to include co-development and co-production efforts, aligning with the Taiwan Relations Act. To ensure transparency and oversight, the bill mandates the Secretary of Defense to submit annual reports to appropriate congressional committees, beginning 180 days after enactment and continuing through 2029. These reports must detail the progress of engagements and activities undertaken within the joint program. Furthermore, they are required to describe advancements in finalizing crucial defense trade foundational agreements between the United States and Taiwan, such as a memorandum of understanding on reciprocal defense procurement and a security of supply agreement. The reports must also identify any additional resources or authorities deemed necessary for the successful implementation of these capabilities.