HOPE at HOME Act of 2005

Helping Our Patriotic Employers at Helping Our Military Employees Act of 2005 or the HOPE at HOME Act of 2005 - Entitles federal employees who are absent from their jobs for a period of more than 90 days for the purpose of performing active duty service in the uniformed services to receive the full amount of basic pay that they would have received if there had been no such interruption in their federal employment.

Amends the Internal Revenue Code to: (1) allow employers a business tax credit for 50 percent of the actual compensation paid to Ready Reserve-National Guard employees while on active duty or hospitalized incident to such duty; (2) allow employers a tax credit for wages paid to temporary employees hired to replace Ready Reserve-National Guard employees while on active duty; (3) provide for withholding of tax on differential wage payments to active duty members of the uniformed services; and (4) treat such differential wage payments as employee compensation for retirement plan purposes, including for the deductibility of contributions to individual retirement accounts.