The No Equipment Left Behind Act of 2026 is designed to improve the oversight and management of U.S. military equipment, particularly in conflict zones where U.S. forces are deployed or withdrawn. The legislation aims to prevent the loss or misuse of military property, addressing concerns raised by past incidents where equipment was abandoned and subsequently captured by hostile groups. To achieve its goals, the act requires the Secretary of Defense to provide detailed reports to Congress during significant repositioning or withdrawal of U.S. forces.