Protect Law Enforcement Armor Act or the PLEA Act This bill requires the Department of Justice (DOJ) to promulgate regulations for the uniform testing of firearms for their ability to penetrate the Body Armor Exemplar, which shall take into consideration various enumerated factors and any other considerations DOJ deems relevant, except in no case shall a handgun capable of piercing the Body Armor Exemplar be deemed exempt from any restrictions under federal firearms laws by reason of sporting use. The bill makes it unlawful to transfer or possess an armor-piercing handgun subject to several exceptions. The bill exempts such handguns from this prohibition if they are lawfully possessed before the date this bill becomes effective. The bill also prohibits any person from transporting in interstate or foreign commerce any armor-piercing handgun or any licensed importer, manufacturer or dealer from selling or delivering such handguns except as specifically authorized by DOJ consistent with public safety and necessity. Persons who use, carry, or possess an armor-piercing handgun in relation to any crime of violence or drug trafficking crime shall, in addition to the punishment provided for such crime, be subject to a 30-year mandatory minimum sentencing enhancement, and in the case of a second or subsequent conviction shall be imprisoned for life. Any person who conspires to commit such a crime shall be imprisoned for any term of years or life. The exemption allowing qualified law enforcement officers and qualified retired law enforcement officers to carry a concealed firearm does not apply to armor-piercing handguns.