[berettafan]

IRS publication 5138 on p12/13 indicates uniforms provided to public employees are NOT taxable as wages so long as certain requirements are met.

An excerpt:
Clothing Provided by the Employer
The value of work clothing provided by the employer is not taxable to the employee if:
 The employee must wear the clothing as a condition of employment; and
 The clothes are not suitable for everyday wear.
It is not enough that the employee wear distinctive clothing; the employer must specifically require the clothing as a working condition. Nor is the test met because the employee does not, in fact, wear the work clothes away from work. The clothing must not be suitable for taking the place of regular clothing However, a detective's suit jacket and related clothing, since they are suitable for everyday wear, do not qualify as a uniform and are taxable to the employee.