Enhanced Energy Infrastructure and Technology Tax Act of 2005

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to: (1) assign a seven-year depreciation recovery period to natural gas gathering lines; (2) assign a 15-year depreciation recovery period to national gas distribution lines and certain electric transmission property; (3) allow a 60-month amortization period for certain atmospheric pollution control facilities; (4) classify the tax credit for producing fuel from a nonconventional source as a business tax credit; (5) modify rules for the funding of nuclear decommissioning costs; (6) exempt certain prepayments for natural gas from arbitrage bond rules; and (7) expand the definition of small refiner for proposes of the exemption from limitations on the oil depletion allowance. Allows a tax credit for: (1) residential solar hot water, photovoltaic, or fuel cell property; (2) investment in qualified fuel cell property; (3) investment in advanced lean burn technology motor vehicles; and (4) energy efficient improvements to existing residences. Reduces the motor fuel excise tax on certain water-based mixtures of diesel fuel. Allows a 24-month amortization period for delay rental payments for the development of oil and gas wells within the United States and…