E-85 Fuel Utilization and Infrastructure Development Incentives Act of 2005

E-85 Fuel Utilization and Infrastructure Development Incentives Act of 2005 - Amends the Internal Revenue Code to allow tax credits for: (1) 50 percent of the cost of installing residential or commercial alternative fuel vehicle refueling property to store or dispense E-85 fuel (alternative vehicle fuel consisting of at least 85 percent ethanol); and (2) the retail sale of E-85 fuel for use in an alternative fuel motor vehicle.