Tax Break for Children's Clothes

These items qualify as children's clothing or footwear:

• Baby clothes, including bibs, bunting blankets, and receiving blankets
• Children's clothes in sizes XS, S, M, or L
• Babies' and children's socks, hats, ties, scarves, belts, suspenders, gloves, and mittens
• Babies' footwear
• Children's footwear with an insole length of 24.25 cm or less
• Sports clothing and dancewear such as jerseys, ski jackets, leotards, unitards, bodysuits, and dual-purpose swimwear that can reasonably be worn outside of sports or dance activities