The proposal, vehemently opposed by Israel, also calls for an end to the Israeli occupation of Palestinian territories within three years.
If the issue is put to a vote, the United States will be forced to exercise its veto, a move it has sought to avoid.
U.S. officials contend the Palestinian action would be counterproductive because it would sidestep negotiations over Israeli-Palestinian issues. But
Abbas has won the support of Arab states, which have united behind a draft proposal. Israel strongly opposes the Palestinians' efforts to gain diplomatic leverage through action at the United Nations.