Waste-to-Energy Technology Act of 2010 - Amends the Internal Revenue Code to allow a 30% energy tax credit for investment in qualified waste-to-energy property. Defines "qualified waste-to-energy property" as property comprising a system that uses municipal solid waste or sewage sludge as the feedstock for producing solid, liquid, or gas fuel, and that is certified by the Secretary of the Treasury as eligible for a credit under this Act. Excludes certain landfill facilities from such definition.
Requires the Secretary to establish criteria for awarding certifications for waste-to-energy projects, which shall include: (1) the commercial viability of such projects; (2) whether such projects will provide the greatest net impact in avoiding or reducing air pollutants or anthropogenic emissions of greenhouse gases; and (3) whether such projects pose the fewest risks (other than climate risks) to environmental and human health.