Yes.
CarIf you pay to equip your car with a wheelchair lift or hand controls, the cost of installing these modifications can be part of your medical expenses deductions. As with home improvement costs, you can only deduct the amounts that are more than 7.5 percent of your adjusted gross income.
Other Medical ExpensesIf you pay for a guide dog, a wheelchair or an artificial limp, these are medical expenses related to your disability and you can deduct them as part of your medical expenses. Deduct only those expenses that aren’t covered by insurance, or for which you aren’t otherwise reimbursed. As with all medical expenses deductions, you can only deduct amounts in excess of 7.5 percent of your adjusted gross income.
https://finance.zacks.com/deductions-can-claim-being-disabled-person-4012.html
