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You must be considered disabled. I know you advised about having polio but I have to add that point to the answer.
If you pay to equip your vehicle with a wheelchair lift or hand controls, the cost of installing these modifications can be part of your medical expenses deductions. You would need to report that on Schedule A under medical. By placing the expense under medical you will be allowed only your medical amounts that are more than 7.5% of your Adjusted Gross Income.
Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance.