This is stated in the Pentagon's report.
The US Department of Defense says the package's capabilities include:
31 Abrams tanks with 120mm rounds and other ammunition;
Eight Tactical Vehicles to recover equipment;
Support vehicles and equipment;
Funding for training, maintenance, and sustainment.
The procurement will take place through the Ukraine Security Assistance Initiative (USAI) to support Ukraine's defense against Russian aggression.
The Pentagon reminds that, in total, the United States has now allocated more than USD 27.8 billion in security aid to Ukraine since the beginning of the Biden administration. The United States has committed more than USD 29.9 billion since 2014 and more than USD 27.1 billion since the start of Russia's unprovoked and brutal invasion on February 24, 2022.
Poland is ready to provide Ukraine with 14 Leopard tanks and hopes that other NATO countries will follow its example and manage to assemble at least an armored brigade.
On January 14, during a telephone conversation with Volodymyr Zelenskyy, Rishi Sunak confirmed that his country would provide Ukraine with Challenger 2 tanks.
On January 25, US President Joe Biden announced that Ukraine would receive 31 Abrams tanks.