Assuming your date field does not allow Nulls, you should be able to use an IIf expression for your calculation.
SELECT
idInvoice,
[date],
amount,
IIf([date] < #2010/01/01#, amount * 20, amount * 30) AS extended_amount
FROM invoices;
Notice I enclosed the date field name in square brackets because date is a reserved word in Access. The square brackets signal the database engine that you want a field named "date" rather than the Date() function.
Also Access date fields include a time component. So that query will multiple amount by 20 for any values earlier than midnight at the start of this year. That means for 1/1/2010 at 1:00 AM, amount would be multiplied by 30. If that isn't what you want, change the IIf expression.
And if your [date] field allows Nulls, look at Access' help for the Nz() function.