Thermal Renewable Energy and Efficiency Act of 2010

[AI summary unavailable — showing source text] Thermal Renewable Energy and Efficiency Act of 2010 - Amends the Internal Revenue Code to extend the tax credit for the production of electricity from renewable resources to the production of thermal energy and to include a naturally occurring cold water source as a qualified energy resource and a natural air conditioning system facility as a qualified facility for purposes of such credit. Modifies the definition of "local heating and cooling facilities" for purposes of tax-exempt facility bonds to include equipment for producing thermal energy in the form of hot water, chilled water, or steam, distributing that thermal energy in pipelines, and transferring the thermal energy. Defines "thermal energy" as heat (in the form of hot water or steam) or cooling (in the form of chilled water or ice). Amends the Energy Policy and Conservation Act, with respect to the energy sustainability and efficiency grant and loan program for institutions, to: (1) include a not-for-profit district energy system as an institutional entity for purposes of such grant program; (2) increase the amounts of technical assistance grants and grants for efficiency improvement and energy sustai…