Originally Posted by interceptorpilo

Yes it does.

Excluded Income

A uniform allowance may be excluded from taxable income if the uniform is required as a condition of the job. The uniform must also be intended solely for work and cannot have any use away from the job site, such as a pilot's or police officer's uniform.https://www.sapling.com/8613507/empl...taxable-income
You can find this other places on the interwebs.