There is a possibility that the 1.3 million Walmart Workers now required to by new clothing to fit the dress code may be able to deduct the cost on their taxes. Employees are allowed to deduct the cost of their clothing if the attire is required by employers and cannot be worn everyday. The second requirement may not apply to the Walmart workers who are now required to wear collard shirt and more formal skirts, shorts or pants.
See "Can 1.3 Million Walmart Workers Deduct ?Uniforms? On Their Taxes?", Robert W. Wood, Forbes.com, September 8, 2014