Provide Tax breaks for disabled citizens that are wheelchair bound and must have wheelchair accessible vehicles.

Individuals with disabilities that have to utilize wheelchairs and wheelchair accessible vehicles have a more substantial gas and vehicle expense than the rest of US citizens. Due to their special needs they are not able to purchase lower cost and more econimcal vehicles to use in daily life. These individuals have to pay for very expensive modifications to large, gas guzzling vehichels not by choice but by necessity. They have much higher monthly gas cost than those of us that are able to have a more economical vehicles to drive. I believe that these folks need to get a special tax allowance that helps to subsidize these extensive costs.