All Kids Health Insurance Coverage Act of 2005 - Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act (SSA) to make all uninsured children eligible for SCHIP, regardless of their access to high-cost coverage.
Provides for an increase in federal financial participation under SCHIP and Medicaid (SSA title XIX) for states with simplified enrollment and renewal procedures for children.
Places a limitation on payments to states that have an enrollment cap but have not exhausted their available state allotments.
Provides for an additional enhancement to the Federal Medical Asssistance Percentage (FMAP) to promote expansion of coverage to all uninsured children under Medicaid and SCHIP.
Amends the Internal Revenue Code to make permanent the scheduled phaseout of the personal exemption and itemized deductions for taxpayers whose adjusted gross income exceeds a certain threshold.
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