Is the purchase of the Van deductible - No. However, the costs for modifications to the van to make it wheelchair accessible are a medical expense which would be deductible. See IRS Publication 502 page 7 - https://www.irs.gov/pub/irs-pdf/p502.pdf#page=7
Car
You can include in medical expenses the cost of special
hand controls and other special equipment installed in a
car for the use of a person with a disability.
Special design.
You can include in medical expenses
the difference between the cost of a regular car and a car
specially designed to hold a wheelchair.
