If you were certified as needing the car by a physician, the likely answer is yes.
But to provide a more careful, useful & thoughtful answer...IRS
puts is this way:
You can include medical expenses
, cost of meals and lodging in one these facilities if the principal reason for being there is to get medical
These expenses can be deducted for you, yourself or a dependent
BUT, if the reason for being in a care facility is purely personal, (convenience, if you will) you cannot include the cost of meals and lodging. (You can only include the cost of the medical expenses or nursing care).
So again, since it was certified by the doctor, as NEEDING this care, the answer is YES. it's tax deductible.
Let me know if you have any questions at all.
f this HAS helped, I'd appreciate a positive rating, using the smiley faces or stars on your screen ... that's the ONLY WAY I'm credited for the work here.