Yes. This is a deductible medical expense. See the following from IRS
Publication 502:
CarYou 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.
Cost of operation.
The includible costs of using a car for medical reasons are explained under Transportation , later.
