The Mishna Berurah says that you should wear a hat and jacket to davening because that was the respectful mode of dress in those days – i.e. if you were going to visit the president, you would have worn a hat and jacket. In modern times, this is not the case. If anything, in many places considered “respectful” areas, such as a courtroom, you’re not allowed to wear a hat. Therefore, the MB’s opinion of wearing a hat and jacket doesn’t apply today.
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