This bill seeks to strengthen the defense partnership between the United States and Israel by establishing new cooperative initiatives and extending existing ones to address evolving threats. It mandates the creation of a United States-Israel Counter-Unmanned Systems Program to develop, test, and deploy advanced technologies, share expertise, and conduct joint research against unmanned threats, authorizing $150 million for fiscal years 2026 through 2030. Additionally, the bill authorizes joint research, development, test, and evaluation in emerging technologies such as artificial intelligence, cybersecurity, robotics, and quantum, allocating $50 million for the same period. The legislation also extends and modifies existing cooperation, increasing funding for anti-tunnel cooperation from $50 million to $80 million and for counter-unmanned aerial systems cooperation from $55 million to $75 million, with both programs extended until December 31, 2028. Furthermore, it extends the War Reserves Stockpile Authority until January 1, 2029, and requires the establishment of a Defense Innovation Unit office in Israel to counter Iranian dual-use defense technologies and leverage innovation. The bill also directs the Secretary of Defense to discuss Israel's potential ascension into the national technology industrial base and mandates an assessment of integrated air and missile defense in the U.S. Central Command region, considering lessons from recent Iranian airstrikes.