Driver fees will qualify for the FSA. See https://www.irs.com/articles/child-and-dependent-care-tax-credit, which says, in part, "Transportation, Food, and Other Expenses. Certain expenses, like food or transportation, may be eligible if they are required as part of your dependent’s care."
Special needs expense do not qualify for the three main education tax benefits (American Opportunity Credit [AOC], Lifetime Learning Credit [LLC], Tuition and Fees Deduction [TFD]). They do qualify for distributions from a Qualified Tuition plan or IRA withdrawal for education (penalty exception).
