SCHOOL Act of 2005

Supportive Communities Helping Offer Opportunities for Learning Act of 2005 - SCHOOL ACT of 2005 - Directs the Secretary of Education to establish the Supportive Communities Helping Offer Opportunities for Learning (SCHOOL) Program.

Allows educational scholarships under the SCHOOL Program to be grants to eligible low-income elementary or secondary school students to cover all or part of: (1) private or religious school tuition and fees; (2) the cost of transportation to a public school; or (3) any other school or educational program expenses as the Secretary may determine.

Authorizes the Secretary to certify scholarship granting organizations participating in the SCHOOL Program if they meet specified requirements.

Amends the Internal Revenue Code to allow an income tax credit for individuals and corporations for their contributions to qualified scholarship granting organizations certified as SCHOOL Program participants.