This bill directs the Secretary of Defense to create the United States-Abraham Accords Defense Cooperation Initiative to strengthen military partnerships with countries that have normalized relations with Israel since 2020, including original signatories of the September 2020 Abraham Accords Declaration and other Arab or Muslim-majority nations that have sought to improve ties with Israel. The initiative aims to deter Iranian aggression and regional proxies while enhancing military coordination on capabilities including air defense systems, counter-drone technology, intelligence sharing, special operations training, and joint military exercises. Within 60 days of the bill's enactment, the Secretary of Defense must submit a report to Congress outlining a strategy for the initiative and identifying the funding needed to carry it out. The bill also expresses Congress's preference that participating countries contribute matching funds to support the program. The legislation uses existing Department of Defense authorities to implement these defense cooperation efforts and coordinates with the broader Comprehensive Security Integration and Prosperity Agreement framework for regional security.