The M1A2 Abrams is produced by a US Army heavy vehicle bay, and it can later be upgraded by purchasing the TUSK I and TUSK II upgrade kits.
The Abrams is highly effective against enemy tanks and has extremely high health when upgraded, to the point where a fully-upgraded Abrams can survive a direct hit from a strategic weapon such as the Omega Blitzer. Whilst the tank has little power versus aircraft, any helicopters that stray too close to a group of upgraded Abrams will find themselves quickly destroyed by the massed Browning HMG fire, so Guardians, Tigres, and even SuperHinds should stay as far away as possible.
TUSK 1 kit Costs 500. Requires Tank Urban Survival Kit 1. The TUSK 1 kit increases the Abrams' hitpoints and speed, and equips the Abrams with an addition M2HB Browning HMG, allowing the Abrams to engage both infantry and helicopters at close range.
TUSK 2 kit Costs 850. Requires M1A2 Abrams 'TUSK 1' and Tank Urban Survival Kit 2. The TUSK 2 kit further increases the Abrams' hitpoints and speed, and equips the Abrams with 2 additional M2HB Browning HMGs, allowing the Abrams to engage both infantry and helicopters more effectively.