Comprehensive Health Care Reform Act of 2005

Comprehensive Health Care Reform Act of 2005 - Amends the Internal Revenue Code to: (1) revise the tax credit for the health insurance costs of a taxpayer, the taxpayer's spouse, and dependents; (2) permit up to $500 of unused health benefits under a health flexible spending arrangement to be carried over to a succeeding plan year or paid directly to an employee as compensation; (3) revise the tax deduction for payments to a health savings account; and (4) repeal the 7.5 percent threshold limitation on the tax deduction of medical and dental expenses.