National Science Education Incentive Act of 2005

National Science Education Incentive Act of 2005 - Amends the Internal Revenue Code to allow: (1) certain science, engineering, math, or technology teachers who teach in elementary or secondary schools a refundable tax credit for ten percent of their undergraduate tuition costs, up to $1,000 ($1,500 for teachers in high-needs school districts); and (2) a general business tax credit for certain contributions of property or services to elementary and secondary schools and for teacher training to promote instruction in science, technology, engineering, or mathematics (STEM contributions).