Freight FOCUS Act of 2010

Freight is the Future Of Commerce in the United States Act of 2010 or Freight FOCUS Act of 2010 - Establishes within the Office of the Secretary of Transportation (DOT) an Office of Freight Planning and Development, which shall be headed by an Assistant Secretary for Freight Planning and Development.

Directs the Assistant Secretary to submit to Congress and publish on DOT's website a national freight plan for supporting freight movement for the next 20 years.

Directs the Secretary to establish a Freight Advisory Committee.

Directs the Assistant Secretary to: (1) establish a freight corridors of national significance program, and (2) designate such corridors.

Authorizes the Assistant Secretary to designate one entity to serve as a freight corridor coalition. Requires the freight corridor coalition to submit annually to the Assistant Secretary a freight corridor plan that includes, among other things, a prioritized list of projects that will improve the freight movement performance of the freight corridors of national significance. Authorizes the Assistant Secretary to make grants to states for such projects.

Requires a grant recipient to submit to the Assistant Secretary: (1) a project management plan and an annual financial plan for a project with a total cost of at least $500 million; and (2) an annual financial plan for a project with a total cost of less than $500 million.

Amends the Internal Revenue Code to establish in the Treasury the Goods Movement Trust Fund.

Increases by 12 cents the tax on the sale of diesel fuel used for the transportation of goods by highway. Transfers amounts equivalent to the increase in tax to the Fund.

Requires the Secretary to pay an amount based on a certain formula to purchasers of diesel fuel that is not used for the transportation of goods by highway in which such tax was paid. Allows an income tax credit in lieu of payment to certain tax exempt entities.