Common Sense Automobile Efficiency Act of 2005

[AI summary unavailable — showing source text] Common Sense Automobile Efficiency Act of 2005 - Amends the Internal Revenue Code to repeal the phaseouts of the tax credit for qualified electric vehicles and of the tax deduction for clean-fuel vehicles. Increases from 30 million to 60 million the productive capacity limit for small ethanol producers for purposes of qualifying for the tax credit for alcohol used as fuel. Denies an export exemption from gasoline excise taxes for fuel delivered into the tank of a motor vehicle which is shipped or driven outside the United States. Allows a tax credit for investment in certain alternative motor vehicles, including fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, and alternative fuel motor vehicles. Sets forth formulae for determining the amount of such credit based on various factors, including vehicle weight and fuel efficiency ratings.…