There is a US airbase in Abu Dhabi, but the UAE government is explicitly not letting the Americans use it to attack Iran. Nevertheless this is the excuse the IRGC is giving: they say they’re “just” attacking US bases and assets. (If true they would appear to have very bad aim.) It seems more like the Jihadist regime is basically taking the entire region hostage to gain leverage in this war.

USA has occupation bases in UAE where they launch attacks from.