Protect Law Enforcement Armor Act or the PLEA Act This bill subjects armor-piercing handguns to regulation under federal firearms laws and generally prohibits their manufacture, sale, transfer, and possession. In addition, the bill requires the Department of Justice (DOJ) to promulgate standards for the uniform testing of firearms and ammunition for their ability to penetrate the Body Armor Exemplar. ( Body Armor Exemplar refers to body armor that DOJ determines meets minimum standards for the protection of law enforcement officers.)