Advanced Energy Tax Incentives Act of 2010

[AI summary unavailable — showing source text] Advanced Energy Tax Incentives Act of 2010 - Amends the Internal Revenue Code to: (1) increase and extend the tax credit for new energy efficient homes; (2) increase the rate of the tax deduction for energy efficient commercial buildings; and (3) increase capacity limitations for purposes of the energy tax credit for combined heat and power system property. Allows: (1) a new tax credit for the cost of home energy ratings; (2) a business-related tax credit for the training and certification costs of home energy performance auditors and for motor energy efficiency improvements; (3) a 50% tax credit for performance-based home energy improvements; (4) a tax credit for investment in a qualifying efficient industrial process water use project; (5) a new tax credit for chlorofluorocarbon (CFC) chiller replacement; (6) accelerated depreciation for certain alternative energy property and natural gas distribution facilities; and (7) a new tax credit for the cost of an idling reduction device installed on a heavy-duty diesel-powered on-highway vehicle. Increases the limitation on allocations for the qualifying advanced energy project tax credit. Allows a tax credit for investment in a qualify…