Fuel Cell Industrial Vehicle Jobs Act of 2010 - Amends the Internal Revenue Code to: (1) continue the maximum dollar amount (i.e., $8,000) of the tax credit for new qualified fuel cell motor vehicles after 2009; and (2) allow such credit for a vehicle which is manufactured primarily to carry or tow loads or materials for commercial or industrial purposes (off-highway vehicles). Increases the amount of such credit for off-highway vehicles that achieve a specified level of electricity generation efficiency.