The US unveiled a text of its National Defence Authorisation Act (NDAA) for Fiscal Year 2026. On the Taiwan front, even as contentions surrounding Trump’s commitments continue to prevail, the NDAA seems to promote a multi-layered approach to strengthen the island’s defensive posture. It aims to do so mainly via integrated industrial cooperation and augmented operational resilience.
An assessment of the NDAA’s foreign security outlook sections reveals that the US is shifting from a traditional arms-provider relationship to a deeply integrated “strategic partnership on defence industrial priorities.” Section 1242, for example, directs the US military’s Defense Innovation Unit (DIU) to seek partnerships with Taiwanese government and firms to strengthen market opportunities for defence technology companies and collaborate on emerging and critical dual-use capabilities, including AI, microchips, and directed energy weapons. This potentially signals a move toward shared technological development intended to counter Beijing’s own military-technological advancements.
The legislation places a significant premium on autonomous systems and counter-uncrewed capabilities too, probably as a lesson drawn from their use in the PLA’s training as well as the Russia-Ukraine war. Section 1237 mandates the establishment of a joint program with Taiwan specifically for the co-development and co-production of uncrewed and counter-uncrewed systems. This endeavour is to be supported by a push for foundational defence trade agreements, such as Memoranda of Understanding (MoUs) on reciprocal defence procurement and supply chain security. By incentivising these industrial links, the US seems to focus on economic benefits of supply chain resilience, and ensure that the island possesses an organic capacity to field and maintain “asymmetric” platforms.
A critical element of the 2026 NDAA is the focus on digital and administrative endurance in extreme contingency scenarios. The Act requires a classified report on Taiwan’s critical digital infrastructure, specifically assessing threats during a potential military invasion or blockade by the PRC. This assessment includes evaluating the hardware and resilient satellite communications needed to transfer large quantities of electronic data to cloud-based systems outside Taiwan. Furthermore, the Act restricts travel funds for the Office of the Secretary of Defense until the Taiwan Security Assistance Roadmap - a multi-year plan for military requirements - is fully submitted.
The NDAA also expands the definition of security cooperation to include human sustainability and maritime training. Section 1236 modifies existing initiatives to specifically include medical equipment, supplies, and combat casualty care capabilities, acknowledging that a “porcupine strategy” demands strong medical resilience. On the water, the Act requires a plan for joint maritime operational and leadership training between the United States Coast Guard and the Taiwan Coast Guard Administration. This professionalisation of maritime law enforcement is paired with a strong encouragement to invite Taiwan to the Rim of the Pacific (RIMPAC) exercise, with a requirement that the Secretary of Defense provide a written justification to Congress if such an invitation is not extended.
Finally, the Act seeks to accelerate the delivery of military capabilities by granting Taiwan front-of-the-line status in the American procurement system. Section 1260 allows the Secretary of Defense to assign Defense Priorities and Allocations System (DPAS) order ratings to Taiwan’s foreign military sales. Additionally, the Act designates Taiwan as a “purchaser with a special designation,” which requires the US to develop acquisition strategies that document the “fastest acquisition path” rather than just the standard one. This administrative shift is designed to reduce the years-long backlog of equipment deliveries, ensuring that deterrence is established before a conflict begins.
To understand this shift, one might think of the US-Taiwan relationship changing from a customer-retailer model to a franchise partnership. In the past, Taiwan simply bought “off the shelf” products from the US; now, the US is helping Taiwan build the “factory” locally, share the “proprietary software” for digital defence, and ensure their “inventory” is automatically prioritised during a global supply shortage.