"Technology doesn't just build the future - it defines it," said IBM chairman and CEO Arvind Krishna in a statement.
The investment, which comes as President Donald Trump puts pressure on companies to invest in the United States, aims to cement IBM's position as "the epicenter of the world's most advanced computing and AI capabilities," Krishna added.
Corporate giants, including Apple, Nvidia and Hyundai, have announced major spending plans in the United States since Trump returned to the White House in January, though some of that investment was already in the pipeline.
Trump earlier this month unveiled an unprecedented wave of tariff hikes in his effort to push US companies to shift manufacturing home.
He has since put most of the tariffs on hold, as worries grow about their severe impact on the US economy, though massive levies remain on China.
IBM stressed in its statement its "unwavering commitment to the future of American innovation, igniting new economic opportunity in the United States and around the world."
The 114-year-old company - which has trailed the dominant players Microsoft, Amazon and Google in recent years - emphasized that it operates the world's largest fleet of quantum computing systems, which is seen as technology's next frontier.
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