Small Business Health Care Act of 2005 - Amends the Internal Revenue Code to allow certain small employers (with between two and 100 employees) a business tax credit for a specified percentage of the health insurance costs of their employees.
Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to develop and implement an educational program to inform businesses of the health insurance tax credit provided by this Act.
Directs the Secretary of Health and Human Services to make matching grants to state and local governments for the operation of health insurance purchasing pools.