Tax Credits for Jobs Now Act of 2010 - Amends the Internal Revenue Code allow employers a refundable tax credit for increasing aggregate employee wages paid in 2010 over those paid in 2009, and for increasing aggregate employee wages paid in 2011 over those paid in 2010. Increases the rate of such credit for increasing wage payments in high unemployment states (states with an unemployment rage of at least 8.5%). Limits the annual amount of such credit to $500,000.