1. Short title This Act may be cited as the Allied Burden Sharing Report Act of 2023 . 2. Finding; sense of Congress (a) Finding Congress finds that section 1003 of the Department of Defense Authorization Act, 1985 ( Public Law 98–525 ; 63 Stat. 2241)— (1) expresses the sense of Congress that, due to threats that are ever-changing, Congress must be informed with respect to allied contributions to the common defense to properly assess the readiness of the United States and the countries described in section 3(b) for threats; and (2) requires the Secretary to submit to Congress an annual report on the contributions of allies to the common defense. (b) Sense of Congress It is the sense of Congress that— (1) the threats facing the United States— (A) extend beyond the global war on terror; and (B) include near-peer threats; and (2) the President should seek from each country described in section 3(b) acceptance of international security responsibilities and agreements to make contributions to the common defense in accordance with the collective defense agreements or treaties to which such country is a party. 3. Reports on allied contributions to the common defense (a) In general Not later than March 1 each year, the Secretary, in coordination with the heads of other Federal agencies, as the Secretary determines to be necessary, shall submit to the appropriate committees of Congress a report containing a description of— (1) the annual defense spending by each country described in subsection (b), including available data on nominal budget figures and defense spending as a percentage of the gross domestic products of each such country for the fiscal year immediately preceding the fiscal year in which the report is submitted; (2) the activities of each such country to contribute to military or stability operations in which the Armed Forces of the United States are a participant or may be called upon in accordance with a cooperative defense agreement to which the United States is a party