Broadband Rural Revitalization Act of 2005 - Establishes within the Department of Commerce, the Rural Broadband Office for the coordination of all Federal Government resources relating to the expansion of broadband technology into rural areas.
Expresses the sense of Congress supporting full funding of the loan program for rural electrification established by the Rural Electrification Act of 1936.
Amends the Internal Revenue Code to allow for expensing of broadband expenditures for rural communities.