Suburban Core Opportunity, Restoration, and Enhancement (SCORE) Act of 2010

Suburban Core Opportunity, Restoration, and Enhancement (SCORE) Act of 2010 - Authorizes the Secretary of Housing and Urban Development (HUD) to designate one or more SCORE project areas.

Conditions such a designation on whether: (1) the area is nominated by one or more local governments, including municipal and county authorities; and (2) the local government provides written assurances that it convened a SCORE advisory committee to enter into a collaborative community planning process to determine the SCORE project area to be nominated, and meets other related criteria.

Authorizes the Secretary to award competitive grants to local governments to: (1) create strategic plans for SCORE project areas; and (2) fund activities to revitalize such areas.

Requires a local government receiving a revitalization grant to establish a separate SCORE Reinvestment Fund. Requires such a grant to be used to: (1) acquire real, commercial, or industrial property and existing structures within a SCORE project area; (2) pay for engineers to develop or redevelop the property and structures; and (3) pay for property and structure construction, reconstruction, alteration, or rehabilitation, or to make substantial improvements to them.

Deems a business located within a SCORE project area and receiving community block grant funds under the Housing and Community Development Act of 1974 (HCDA) to have met specified requirements for any job creation or job retention effort undertaken with such funds, including the one that assisted activities benefit persons of low and moderate income.

Exempts any economic development project located within a SCORE project area receiving HCDA funds from HCDA public benefit standards.

Amends the Internal Revenue Code to allow: (1) a three-year work opportunity tax credit for the hiring of employees who perform services for a trade or business located in a SCORE project area; and (2) an additional depreciation allowance for business or investment property located in such an area.