Holocaust Accountability and Corporate Responsibility Act of 2010 - Prescribes a certification requirement for certain entities that apply to a state or local government agency for a contract for a federally-funded high-speed rail project.
Defines such an entity as a corporation, affiliate, or other entity that controls, is controlled by, or is a member of a partnership or a consortium with, an entity that certifies it had direct involvement in the ownership or operation of the trains on which individuals were deported to extermination camps, death camps, or any facility used to transit individuals to extermination or death camps, between January 1, 1942, and December 31, 1944.
Requires such an entity to certify to such agency: (1) whether or not it had any such direct involvement; and (2) if so, to disclose whether it has records, taken property, or made restitution to the victims or their families in connection with such deportations.
Prohibits the award of any contract for a high-speed rail project to any entity certifying direct involvement in such deportations that has failed to make restitution to such victims or their families.