Do we have to pay for employees’ steel-toed boots?

Q. I work for a highway construction company. Our company provides $100 vouchers for our employees to buy steel-toed boots because the company and OSHA requires it for safety. This is given to employees who have completed the 90-day probationary period. How do we handle new hires who say they cannot afford the boots for the first day of work? One solution offered was to give them the voucher but take the $100 out of their paychecks. Then give the $100 back after they complete the 90-day intro period. Will DOL allow this deduction? – Heather, Florida