This bill mandates the Secretary of Defense to establish the United States-Abraham Accords Defense Cooperation Initiative . The initiative aims to bolster defense cooperation between the United States and countries that are signatories to the Abraham Accords or are regional, Arab, or Muslim-majority countries seeking to normalize relations with Israel. The core 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 of participating countries. Specific areas of cooperation will encompass developing capabilities such as counter-unmanned aircraft systems, ground-based air defenses, and intelligence, surveillance, and reconnaissance. The initiative will also support special operations forces development and joint military exercises. The Secretary of Defense must submit a report within 60 days outlining the strategy to achieve these objectives and the necessary funding. Congress also expresses a sense that the Secretary should seek matching funds from participating countries.