If you have to spend money to equip your car to accommodate wheelchair passengers in your family or to put some special controls in your car for a person with disability, then that amount is deductible as Medical Expense on your tax return.
So, if you have a reason to amend your car to accommodate a person with special need make sure you retain the receipts and deduct the same on your personal tax return. Even if you have it financed you can deduct the whole amount on your tax return for the year in which you had to get the work done.
