Expecting Parents Relief Act of 2005

Expecting Parents Relief Act of 2005 - Amends the Internal Revenue Code to allow the child tax credit for a child born within nine months after the close of the taxable year and to a child who is stillborn or who dies in the mother's womb during the taxable year, whose death was not the result of a medical procedure, the ingestion of a drug, or other action intended by the child's mother to result in the abortion of the child.