Commercial Space Jobs and Investment Act of 2010 - Amends the Internal Revenue Code to allow: (1) a tax credit for 20% of the equity investment in a domestic corporation or partnership the principal trade or business of which is the commercial development of space and which is located in a Commercial Space Enterprise Zone; (2) an increased tax credit for commercial space research expenses; (3) an additional depreciation allowance for qualified commercial space property; and (4) a business-related tax credit for commercial space education and job training expenses.