Printed from https://fiscalreceipts.com/program/6500GA0750/ — data as of July 28, 2026. Every figure is citation-backed; see the page online for per-number provenance.
Abrams Upgrade Program
Budget Figures
FY2026 award data is a partial year — USASpending awards are reported on a rolling basis and the fiscal year does not close until September 30. why partial FY2026 data? →
- FY24
- $1.24B
- FY26
- $740.5M
● actuals (line) · ○ enacted · ◇ request — gaps are editions the program is absent from, never interpolated.
| Series | FY22 | FY23 | FY24 | FY25 | FY26 |
|---|---|---|---|---|---|
| Actuals | $1.15B | $1.24B | $1.24B | ||
| Enacted | – | $1.25B | $800.3M | $799.7M | |
| Request | – | – | $800.3M | $773.7M | $740.5M |
blank = series not published for this year; – = absent from that edition.
Asked vs spent: the PB2024 book requested $800.3M for FY2024; the PB2026 book reports $1.24B actually spent — $440.0M above the request.
Program Lineage
No predecessor/successor lineage was recorded for this program element — no FY-to-FY transfer into or out of this line was stated in the ingested J-books, and none was inferred from the program structure.
Description
Description — Abrams Upgrade Program
The Abrams Tank Program enables combat supremacy by upgrading existing tank variants to the M1A2 System Enhancement Package version 3 (SEPv3) configuration, modifying the fielded tank fleet and managing the industrial base (IB) recurring cost of daily operations and support of the production plants. This program focuses on planning, preparing, and executing all efforts required to produce the current and future Abrams tanks. The Abrams Program provides total package fielding and associated training devices to support fleet upgrades and modifications. This funding line is directly aligned and supports the Army Armored Brigade Combat Team (ABCT) Modernization priority. The Abrams Tank Production Program upgrades existing Abrams tank variants to the M1A2 SEPv3 tank configuration in order to enhance tank survivability, lethality, and mobility while improving overall system reliability and durability. The M1A2 SEPv3 incorporates turret and hull armor upgrades, mine blast improvements, reactive armor tiles, lightweight belly armor, improved countermine equipment, Improvised Explosive Device (IED) jamming equipment, a Total Integrated Engine Revitalization (TIGER) engine, an upgraded transmission, an Auxiliary Power Unit (APU), improved power generation & distribution, Ammunition Data Link (ADL) for smart munitions, Embedded Training, Blue Force Tracker, Block 1 Second Generation Forward Looking Infra-Red (FLIR) technology, and improved computer systems with Line Replaceable Modules (LRMs) to include microprocessors, high-definition color flat panel displays, increased memory capacity, Gigabit Ethernet, and a new operating system designed to run the Common Operating Environment (COE) software. The Abrams Tank Production Program funds the costs required for the daily operation of the production plants producing M1A2 SEPv3 tanks and components. The Abrams Tank Production Program also mitigates SEPv3 tank obsolescence through Bill of Materiel (BOM) screening, last chance buys, and hardware refresh projects. The Abrams Tank Fleet Modification Program provides System Technical Support (STS) for critical Abrams's suppliers. The program applies the Material Developer and Combat Developer approved modifications to the fielded Abrams family of vehicles either through field modifications at the unit or through application during vehicle recapitalization.
Justification
Justification — Abrams Upgrade Program
FY 2026 Base Procurement dollars in the amount of $740.528 million supports the following: The upgrade and assembly of 30 Abrams tank variants to the M1A2 System Enhancement Package (SEP)v3 configuration, which enhances tank survivability, the automotive power pack, computer systems and night vision capabilities. The M1A2 System Enhancement Package (SEP)v3 also incorporates turret and hull armor upgrades for enhanced crew survivability. This upgrade is part of the Engineering Change Proposal (ECP) that addresses capability gaps in the tank fleet. The program upgrades will begin at Anniston Army Depot (ANAD) where Vehicle and Component Refurbishment will occur, and finish by General Dynamics Land Systems (GDLS) at the Joint Systems Manufacturing Center (JSMC) in Lima, OH. It also includes the procurement of Government Furnished Equipment, Common Remote Operated Weapon Station Low Profile (CROWS-LP), Gun Tubes, Engines, Transmissions, and Mounting Hardware for Mine Plows and Rollers. The program funds the recurring costs required for the daily operation and support of the production plants to include utilities and Energy Savings Performance Contract (ESPC) payments, manufacturing studies, security, inspections, and minor emergency repairs. Funding supports the following efforts for Field Modification: procurement and installation of field modification hardware, System Technical Support (STS) efforts, continued support of the Total Integrated Engine Revitalization (TIGER) and Transmission programs; Direct Support Electrical Systems Test Set (DSESTS); upgrades to Training Aids, Devices, Simulators and Simulations (TADSS); logistics support to facilitate the installation of the improved Active Protection System, which is critical to counter anti-armor capabilities in near-peer adversaries. The Abrams calculation for unit cost is the sum of Upgrade Vehicle Production (Basic Vehicle), Upgrade Government Furnished Equipment (GFE), Upgrade Vehicle and Component Refurbishment, and Upgrade Total Package Fielding (TPF) divided by vehicle quantity (see Exhibit P-5). The Average Procurement Unit Cost (APUC) for FY 2026 is $19.577 million for quantity of 30 Tanks M1A2 SEPv3. In accordance with section 1815 of the FY 2008 National Defense Authorization Act (P.L. 110 - 181), this item is necessary for use by the active and reserve components of the Armed Forces for homeland defense missions, domestic emergency responses, and providing military support to civil authorities.
Budget Line Items(workbook-cited)
Exhibit P-1
| Account | Org | Type | Amount |
|---|---|---|---|
| Procurement of Weapons and Tracked Combat Vehicles, Army | A | FY24 Actuals | $1.24B |
| Procurement of Weapons and Tracked Combat Vehicles, Army | A | FY25 Enacted | $799.7M |
| Procurement of Weapons and Tracked Combat Vehicles, Army | A | FY26 Disc. Request | $740.5M |
| Procurement of Weapons and Tracked Combat Vehicles, Army | A | FY26 Total | $740.5M |
Budget Details(R-2/P-40 facts)
| Project | All Prior Years | FY24 Actuals | FY25 Total | FY26 Base | FY26 Request |
|---|---|---|---|---|---|
| Program Element | $15.0B | $1.14B | $799.7M | $740.5M | $740.5M |
No follow-the-dollar view — this program's awards haven't been crosswalked at high confidence (flows cover 17 of 1741 programs). why coverage is partial? →
Awards
No awards are linked to this program element at high confidence — the budget→award crosswalk only asserts links it can defend, and this line has none yet.
Lobbying Mentions
No Senate LDA lobbying filing in the tracked data mentions this program element by code or alias.
No research dossier for this program — dossiers cover 50 of 1741 programs, the largest fully J-book-detailed lines by FY2026 requested dollars. why no dossier here? →