Oil Spill Responsibility Act of 2010 - Finds that BP p.l.c. (BP) confessed under oath before Congress to being the responsible party for the discharge of oil in the Gulf of Mexico resulting from the explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.
Requires BP immediately to pay the United States $25 billion as partial compensation for removal costs and damages for which BP is liable.
States that a specified limitation on damages under the Oil Pollution Act of 1990 shall not apply with respect to the explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.
Prohibits the construction of this Act as limiting the liability of BP for such amount.
Requires amounts paid by BP under this Act to be deposited into a separate account in the Treasury and made available to the Secretary of the Interior to reimburse any person for removal costs and damages incurred as a result of the explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.