Why are you asking that question?   What are you trying to do?   You are posting from online Deluxe, so it does not appear that you are entering self-employment income.   Do you get a W-2 for your wages?   Or do you get a 1099-NEC?   

If you are a W-2 employee you cannot deduct any job-related expenses on your federal return.

To be considered in the transportation industry you must be subject to the DOT rules and regulations :

Per DOT requirements, any driver operating a vehicle with a weight capacity of 10,001 pounds or more, a vehicle transporting 8 or more personnel (including the driver), or a vehicle transporting hazardous material that requires placarding is required to have a driver qualification (DQ) file. This necessary qualification is separate from commercial driver's license (CDL), and the application for each is therefore slightly different.

https://www.lytx.com/en-us/resources/articles/dot-regulations-requirements#:~:text=Drivers%20must%20....

Do you drive people to and from their destination, and take compensation for that?

That's  a taxi service or ride sharing service.

Passengers with disabilities are no different than passengers without disabilities.

@cashpoor1