Revitalizing American Manufacturing Act of 2010 - Amends the Internal Revenue Code to: (1) extend through 2013 and increase the amounts of the tax credit for energy efficient appliances (i.e., dishwashers, clothes washers, and refrigerators which meet certain energy efficiency standards); (2) provide that the aggregate amount of the credit for such appliances, other than certain energy efficient refrigerators or clothes washers, shall be reduced by the amount of such credit allowed for all prior taxable years beginning after December 31, 2010 (currently, after December 31, 2007); and (3) provide that the allowable amount of such credit may not exceed 4% of taxpayer average annual gross receipts (currently, 2%).
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