Big Oil Accountability Act of 2010

Big Oil Accountability Act of 2010 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for biodiesel and renewable diesel used as fuel and the excise tax credit for biodiesel and renewable diesel fuel mixtures; (2) the tax credit for alcohol used as fuel, the cellulosic biofuel producer credit, and the credit amount for ethanol blenders; (3) the excise tax credit for alcohol fuel mixtures; and (4) the tax credit for the production of electricity from certain renewable resources (e.g., biomass, geothermal or solar energy facilities, and hydropower facilities).

Amends the Harmonized Tariff Schedule of the United States to extend until 2016 the additional tariff on ethyl alcohol blends (ethanol) used as fuel.

Denies a tax deduction for income attributable to the domestic production, refining, processing, transportation, or distribution of oil (or any primary products thereof).