1. Short title This Act may be cited as the Iraqi and Kurdish Peshmerga Forces Defense Act of 2023 . 2. Plan to equip and train Iraqi security forces and Kurdish Peshmerga forces (a) In general Not later than February 1, 2024, the Secretary of Defense, in consultation with the Secretary of State, shall develop a plan of action to equip and train Iraqi security forces and Kurdish Peshmerga forces to defend against attack by missiles, rockets, and unmanned systems. The plan of action shall be based on and informed by the results of the report submitted by the Secretary of Defense pursuant to section 1237 of the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 ( Public Law 117–263 ; 136 Stat. 2839). (b) Matters The plan under subsection (a) shall include the following: (1) The provision of available equipment to Iraq and the Iraqi Kurdistan Region to counter the air and missile threats addressed in the report, to include air defense systems, to counter attack by missiles, rockets, and unmanned systems. (2) The provision of appropriate training of Iraqi security forces and Kurdish Peshmerga forces to support fielding and operational employment of the available equipment described in paragraph (1). (c) Implementation (1) In general Except as provided in paragraph (2), not later than 90 days after the date on which the Secretary of Defense develops the plan under subsection (a), the Secretary shall commence the implementation of such plan. (2) Waiver The Secretary of Defense may delay implementation of the plan under subsection (a) if— (A) the Secretary determines such implementation would adversely impact United States stocks and military readiness; (B) the Secretary notifies the congressional defense committees of the proposed exercise of such waiver