Flu Vaccine Incentive Act of 2005 or FLU-VIA - Rescinds the authority of the Secretary of Health and Human Services under the Consolidated Appropriations Act, 2005, to make certain purchases of inflluenza vaccine.
Amends title XIX (Medicaid) of the Social Security Act to exempt contracts entered into by the Secretary for the purchase of a pediatric influenza vaccine and other vaccines from certain price restrictions otherwise applicable to such contracts. Extends such exemption to any other Federal agency that purchases an influenza vaccine.
Amends the Internal Revenue Code to allow a tax credit for investment in influenza vaccine manufacturing facilities.