Eagle Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as an Eagle employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines an " Eagle employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (4) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (5) provides its employees with a certain level of compensation and retirement benefits.