Comprehensive Immunosuppressive Drug Coverage for Transplant Patients Act of 2005

Comprehensive Immunosuppressive Drug Coverage for Transplant Patients Act of 2005 - Amends title II (Old Age, Survivors and Disability Insurance)(OASDI) of the Social Security Act (SSA) to eliminate the time limitations for coverage of immunosuppressive drugs for individuals who receive a kidney transplant or other organ transplant.

Amends title XVIII (Medicare ) of SSA to apply special rules to individuals receiving additional coverage for immunosuppressive drugs, including: (1) that such individual is deemed to be enrolled under Medicare part B for purposes of receiving such coverage; (2) that such individual is responsible for the full amount of the applicable premiums; and (3) that deductible and coinsurance amounts apply. Requires the Secretary of Health and Human Services to establish procedures for implementing such coverage.

Extends Medicare secondary payer requirements for end stage renal disease beneficiaries.

Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to require a group health plan or issuer to provide coverage of immunosuppressive drugs that is at least as comprehensive as coverage provided on the date of enactment of this Act.