Rural Jobs Tax Credit Act of 2010 - Amends the Internal Revenue Code to allow eligible employers, including tax-exempt employers, a refundable tax credit for increases in wages paid during 2010 and 2011.
Defines an "eligible employer" as any employer that conducts an active trade or business in an area other than: (1) a city or town of more than 50,000 inhabitants; or (2) any urbanized area contiguous and adjacent to such a city or town.
Directs the Secretary of the Treasury to work with state employment agencies to inform businesses of the availability of the tax credit allowed by this Act.