Children First Act of 2010

Children First Act of 2010 - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act (SSA) to: (1) exclude child care assistance from the determination of the five-year limit on TANF assistance; and (2) increase funding for child care.

Requires an eligible state's TANF plan to include a certification by the state's chief executive officer that procedures are in effect to ensure that any child care provider in the state that provides services funded through TANF expenditures or with qualified state expenditures complies with all applicable state or local health and safety requirements under the Child Care and Development Block Grant Act of 1990.

Increases from 5 to 12 the maximum age of a child for which a single custodial parent who is unable to find child care for such child will not penalized with a reduction or termination of TANF assistance based on that individual's refusal to engage in required work in order to take care of the child.

Subjects to the individual and case data reporting requirements of the Child Care and Development Block Grant Act of 1990 any TANF funds expended for child care, whether or not transferred to that Act, and exempts such funds from SSA reporting requirements.