Public Private Vocational Partnership Act of 2005

Public Private Vocational Partnership Act of 2005 - Amends the Internal Revenue Code to allow certain corporations who employ interns enrolled full-time in vocational programs in secondary schools or community colleges a business tax credit for donations of tangible personal property to such schools and colleges. Bases the credit on the fair market value of the property donated and the number of months such interns are employed by the taxpayer.