Improving Access to Medicare Coverage Act of 2010 - Amends title XVIII (Medicare) of the Social Security Act, with respect to post-hospital extended care services, to provide that: (1) an individual who is in a period of observation status in a hospital exceeding 24 hours shall be deemed to have been an inpatient during such period of observation status (for purposes of counting toward the three-day inpatient hospital requirement for Medicare coverage of skilled nursing facility [SNF] services); and (2) the individual's leaving the hospital after such period of status shall be treated as a discharge from the hospital.