IDA Protection Act of 2010 - Directs the Secretary of Health and Human Services (HHS) to make grants to qualified entities for individual development accounts from funds authorized to be appropriated in FY2011 and FY2012. Provides that: (1) the rules applicable to such grants shall be similar to the rules of the Assets for Independence Act; and (2) funds for such grants shall be supplemental to other federal, state, and local funding for such accounts.
Amends the Internal Revenue Code to deny a tax deduction for income attributable to the sale, exchange, or other disposition of coal, other hard mineral fossil fuels (including lignite and oil shale), or any primary product thereof.