As is the case when buying a standard vehicle, the cost of purchasing a disability van generally is not deductible under current U.S. tax law. However, you may be able to deduct the cost of installing custom modifications for medical purposes as part of your medical expenses. For example, the cost of installing a wheelchair lift/ramp or special hand controls may be deductible. According to the IRS (RS Publication 502), tax deductions for "the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability" are permitted. These deductions, which are referred to by the IRS as "special design," won't cover the cost of the "regular car," meaning the chassis cost won't be covered. But you can deduct the difference of a "car specially designed to hold a wheelchair." We recommend meeting with a tax professional to determine if you are eligible for deductions when purchasing a disability van—and if so, what information you'll need to file this deduction with the IRS. They can also help you find additional tax deductions and savings you may qualify for.