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.
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.