Printed from https://fiscalreceipts.com/program/6500GA0750/ — built September 26, 2026. Every figure is citation-backed; see the page online for per-number provenance.
Abrams Upgrade Program
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Budget figures
FY2026 award data is a partial year — USAspending reports awards on a rolling basis, and this corpus runs through 2026-09-04. why partial FY2026 data? →
Budget trajectory
| Fiscal year | Amount |
|---|---|
| FY24 | $1.24B |
| FY25 | $799.7M |
| FY26 | $740.5M |
All series figures: P-1 TOA · PB2026
Decade view
P-1/R-1 workbook TOA basis, shown compact in $B/$M (the workbook records USD thousands); each figure cites its own President's Budget edition
The vertical scale does not start at zero: the baseline sits just below this program’s smallest year, so a low point on this line is not a small amount. Read the shape for direction and the grid below for the figures.
● 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 reported $1.24B as actual total obligation authority — $440.0M above the request. 1,240.3 − 800.3 = 440.0 USD millions — the compact figures above are rounded for reading.
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)
P-1/R-1 workbook Total Obligation Authority basis (USD thousands) · PB2026.
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)
J-book detail basis (R-2/P-40, USD millions) · PB2026 — a different accounting basis from the P-1/R-1 workbook TOA above; where the two disagree, the reconciliation strip under Budget figures shows both.
Wider than this screen — swipe the table sideways for the remaining fiscal-year columns.
| Project | All Prior Years | FY24 Actuals | FY25 Total | FY26 Base | FY26 Request |
|---|---|---|---|---|---|
| Program Element | $17.0B | $1.24B | $799.7M | $740.5M | $740.5M |
Follow the dollar
Appropriation → program element → top high-confidence awards → recipient families → congressional districts.
Follow-the-dollar covers 312 of 1,938 programs — only high-confidence budget→award links are shown. why coverage is partial? →
The diagram illustrates the cited table below — amounts shown in the diagram are transaction sums per award (no citation chips); the per-district obligations in the table cite USAspending queries.
| District | Program obligations |
|---|---|
| MI-10 | $331.5M |
Related awards
Award linkage is shown for 32 of 200 profiled companies — high- and medium-confidence USAspending matches, each row labeled; medium is the weaker evidence. why partial award coverage? →
Rows marked medium rest on evidence weaker than a program-level match, and of more than one kind. An account-based row, where the award drew from the same appropriation account as this program, is an association, not evidence that this program paid for the contract. Where the evidence is instead an FPDS acquisition-program tag or a subaward description, the program is established but which of its budget lines paid is not. An announcement link a recorded review did not leave standing is medium too. Only high rows rest on the contract naming this program with a recorded review upholding it and no recorded rejection or refutation applying.
| Recipient | PIID | Confidence |
|---|---|---|
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV14C0054 | high |
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV17C0108 | high |
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV21D0001 | high |
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV07C0046 | medium |
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV12C0105 | medium |
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV13C0017 | medium |
| GENERAL DYNAMICS LAND SYSTEMS INC. | W56HZV13C0319 | medium |
Contractor concentration
No concentration index is published for this line. This line's high-confidence links do not clear the floor for a published concentration index — at least 3 awards across 2 contractor families holding positive obligations, with positive net linked dollars. An index below that floor is a fact about the sample, not about the market. Whatever further links this line carries are medium-confidence, and what each medium evidence path does and does not establish is set out in the methodology. Both bases are in the downloadable warehouse.
Lobbying mentions
No Senate LDA lobbying filing in the tracked data mentions this program element by code or alias.
Oversight
Department-level designation (not specific to this program)
GAO lists 5 high-risk areas for DOD as a whole. That designation covers the department, not Abrams Upgrade Program. No program-specific GAO finding for this line is in the ingested data. See the DOD oversight record.
Program dossier
No research dossier for this program — dossiers cover 50 of 1,938 programs, the largest fully J-book-detailed lines by FY2026 requested dollars. why no dossier here? →
Primary sources
Open any budget figure for its exact receipt. Verified line items lead with the highlighted government PDF; original spreadsheets download with their budget edition and exhibit in the filename.
Budget totals · TOA sources
FY2026 Department of Defense Budget: Procurement Programs (P-1) · comptroller.war.gov
Exhibit P-1 · O97,O99
Complete workbook · unchanged saved copy. Saves as PB2026_DoD_P-1_Procurement.xlsx.
FY2024 Department of Defense Budget: Procurement Programs (P-1) · comptroller.war.gov
Exhibit P-1 · O96,O97
Complete workbook · unchanged saved copy. Saves as PB2024_DoD_P-1_Procurement.xlsx.
FY2025 Department of Defense Budget: Procurement Programs (P-1) · comptroller.war.gov
Exhibit P-1 · O95
Complete workbook · unchanged saved copy. Saves as PB2025_DoD_P-1_Procurement.xlsx.
Detailed budget justification
The related TOA spreadsheets above use a different accounting basis from R-2/P-40 detail. Their amounts are not assumed to match these detailed sources.
Procurement of Weapons and Tracked Combat Vehicles · www.asafm.army.mil
PDF page 122