Stop Iran's Nuclear Weapons Program Act of 2010

[AI summary unavailable — showing source text] Stop Iran's Nuclear Weapons Program Act of 2010 - Subjects a parent entity, with specified exceptions, to penalties for violations of certain sanctions regarding Iran committed by a subsidiary outside of the United States that would be subject to prohibitions if committed inside the United States or by a U.S. person. Prohibits with respect to Iran: (1) issuance of specified licenses to export or reexport civil aviation goods, services, or technology; and (2) such goods, services, or technology from being exported or reexported. Increases temporarily consular service fees for processing machine readable nonimmigrant visas and machine readable combined border crossing identification cards and nonimmigrant visas. Amends the Internal Revenue Code to eliminate amortization of geological and geophysical expenditure tax incentives if certain sanctions regarding the development of Iranian petroleum resources are imposed on any member of an expanded affiliated group whose common parent is a foreign corporation. Amends the Iran Sanctions Act of 1996 to impose sanctions on a person that knowingly: (1) enters into an agreement with Iran to purchase or provide payment for future delivery of Ira…