Gerrard, 32, was included after Hodgson originally suggested that he would be among some senior players rested for the game.
However, the manager changed his mind and Gerrard is now expected to reach the milestone but Ashley Cole, who also has 99 caps, will have to wait for his century.
Cole, who missed Chelsea's Champions League match against Shakhtar Donetsk on Wednesday with a hamstring injury, is also a doubt for Liverpool's visit to Stamford Bridge on Sunday.
There was a welcome return for Arsenal midfielder Jack Wilshere, who has overcome ankle problems and could make his first appearance for England since playing against Switzerland in June of last year.
His club team-mate Carl Jenkinson will also join the squad but only when he receives international clearance from FIFA having also represented Finland at Under-21 level.
"The reason I didn't include Carl from the start is because we haven't, at this moment in time, got clearance from FIFA but we do believe that they are going to grant that clearance within a day or two," manager Roy Hodgson said on the FA website.
"If the clearance comes through, we will put him in the squad. He was with us for training just before we left for Poland and I made it clear to him then that if he did want to play for England, I would include him in this squad and I intend to keep that promise."
Everton's Leon Osman earned his first call-up and Liverpool youngsters Raheem Sterling, 17, and Jonjo Shelvey, 20, were named in the squad for the first time after being invited in as replacements earlier this season.
If Gerrard plays he will join Peter Shilton (125), David Beckham (115), Bobby Moore (108), Bobby Charlton (106) and Billy Wright (105) as England's sixth centurion.
Squad:
Goalkeepers: Fraser Forster (Celtic), Joe Hart (Manchester City), John Ruddy (Norwich City).
Defenders: Leighton Baines (Everton), Ryan Bertrand (Chelsea), Gary Cahill (Chelsea), Steven Caulker (Tottenham Hotspur), Phil Jagielka (Everton), Glen Johnson (Liverpool), Ryan Shawcross (Stoke City), Kyle Walker (Tottenham Hotspur).
Midfielders: Tom Cleverley (Manchester United), Steven Gerrard (Liverpool), Aaron Lennon (Tottenham Hotspur), Leon Osman (Everton), Jonjo Shelvey (Liverpool), Raheem Sterling (Liverpool), Theo Walcott (Arsenal), Jack Wilshere (Arsenal), Ashley Young (Manchester United).
Forwards: Wayne Rooney (Manchester United), Daniel Sturridge (Chelsea), Daniel Welbeck (Manchester United).
