The No Equipment Left Behind Act of 2026 aims to prevent a repeat of the $7.1 billion in military equipment abandoned in Afghanistan in 2021 by establishing new oversight and reporting requirements for the Department of Defense. The bill requires the Secretary of Defense to submit detailed reports to Congress within 60 days of any major military withdrawal, documenting all equipment left behind, options for disposition, costs, and plans to prevent equipment from falling into the hands of hostile actors or terrorist organizations. Additionally, senior Pentagon officials must personally approve any decision to abandon, destroy, or demilitarize equipment valued over $10 million, and the Secretary must notify Congress within 30 days of any equipment sales or transfers. The bill also directs the Department of Defense to review and report within 180 days on its current systems for tracking and disposing of military property and to establish accountability procedures for senior leaders responsible for equipment dispositions during force withdrawals. The Government Accountability Office is tasked with reviewing implementation of these requirements and briefing Congress within one year on whether the new safeguards are working effectively.