Purchasing Jewelry and clothing for one’s wife and daughters before Yom Tov:
It is a Biblical positive command and obligation for one to rejoice and be of happy spirit on Yom Tov. This applies throughout all the seven days of Pesach, the eight days of Sukkos [i.e. including Chol Hamoed], and the holiday of Atzeres [i.e. Shavuos], with exception to Rosh Hashana. This obligation of joy and gladness of heart applies to oneself, his wife, his children and his entire household [even non-relatives]. The head of the household is responsible for rejoicing his household during this time. This is accomplished in the following way: One is to buy the women of his household [i.e. his wife and adult female children and other adult female household members] jewelry or clothing in accordance to his affordability. ]If one cannot afford to purchase clothing or jewelry then he is to purchase them new shoes in order to fulfill this Mitzvah.]
Is there a Mitzvah for a single woman or mother to buy jewelry or clothing in honor of Yom Tov?
Some Poskim rule that women are obligate in the Mitzvah of Simcha. Accordingly, a single woman is obligated to buy herself something to rejoice her for the Holiday. Other Poskim, however, rule that women are exempt from the Mitzvah.
 Admur 529:6-7; Michaber 529:2; Pesachim 109a
 Admur 529:6; 242:1 regarding eating on Yom Tov that it is Biblical due to the Mitzvah of Simcha; Rambam Yom Tov 6:17
The source: As the verse [Devarim 16:14] states “Vesamachta Bechagecha Ata Ubincha Ubitecha etc.” [Admur ibid]
 Admur 529:6
 Implication of Admur ibid
 Admur 529:6; Michaber ibid
 Implication of Admur 529:7 and Michaber ibid “Keitzad Misamcham” that it is his responsibility to do so
 So is implied from Admur ibid as otherwise Admur omits how the other women of one’s household are to be rejoiced.
 Admur ibid; Michaber ibid; Pesachim ibid
 Drashos Maharil Yom Tov; Beir Heiytiv 529:4; Elya Raba 529:6; Biur Halacha 529:2
 Shagas Aryeh 65-69; Shareiy Teshuvah 529:4; Rambam Chagiga 1:1; See Nitei Gavriel 53:3; Rambam Chagiga 1:1 that women are obligated in Simcha and Ravaad ibid who argues that they are not.
 Hasagas Haraavad on Rambam ibid