Healthcare Tax Relief for the Uninsured Act of 2005 - Amends the Internal Revenue Code to allow: (1) a tax deduction for high deductible health plan premiums; (2) small employers (100 or fewer employees) a refundable tax credit for contributions to a health savings account of an employee who is covered by a high deductible health plan; and (3) a refundable tax credit for certain health insurance costs of uninsured taxpayers and their spouses and dependents.
Directs the Secretary of the Treasury to establish a program for making advance payments of tax credit amounts for uninsured individuals to health insurance providers.