Personal income tax is more restricted but still works in a similar way. For example if I need to purchase a high-vis work outfit in order to do my job, that expense is deductible.
Where do you draw the line between, "I need clothes to function as a human being", and "I buy clothes because I'm into fashion?"
We could probably come up with some general fair-ish rules, but their effects on consumer spending might do more harm than they help.