Workforce Health Improvement Program Act of 2005

Workforce Health Improvement Program Act of 2005 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees or membership expenses paid to an athletic or fitness facility by an employer for its employees.

Allows employers a tax deduction for fees or dues paid to an athletic or fitness facility.