Hydrogen and Fuel Cell Technology Act of 2005

Hydrogen and Fuel Cell Technology Act of 2005 - Renames the Spark M. Matsunaga Hydrogen Research, Development, and Demonstration Act of 1990 as the Spark M. Matsunaga Hydrogen Research, Development, and Demonstration Act of 1990.

Directs the Secretary to: (1) conduct a research and development program on technologies relating to the production, purification, distribution, storage, and use of hydrogen energy, fuel cells, and related infrastructure; (2) establish an interagency Hydrogen and Fuel Cell Technical Task Force to advise on program implementation; and (3) implement certain technology transfer programs.

Instructs the Secretary to carry out a program to demonstrate developmental hydrogen and fuel cell systems for mobile, portable, and stationary uses, using improved versions of the learning demonstrations program concept.

Prescribes implementation guidelines for Federal procurement of fuel cell vehicles and hydrogen energy systems, including Federal procurement of stationary, portable, and micro fuel cells.

Directs the Secretary to provide grants to, or offer to enter into contracts with, entities the Secretary determines appropriate to support timely and extensive development of safety codes and standards relating to fuel cell vehicles, hydrogen energy systems, and stationary, portable, and micro fuel cells.

Expresses the sense of the Senate that Congress should provide any necessary tax incentives to encourage investment in and production and use of hydrogen and fuel cell systems during critical stages of market growth.