AI disclosure 

AI was used for suggestions on how to improve coherency and grammatical flow. Ultimately, suggestions were implemented to improve grammar and coherence.

I still remember eight years ago when my mom decided to purchase a RAM Promaster cargo van that had an accessible ramp and ample space for my wheelchair. The cost of the vehicle then was approximately $60,000, and it definitely was an upgrade from the smaller Honda Odyssey we had before then. Notably, this cargo van was priced at the higher end of the wheelchair accessible vehicle (“WAV”) market. Today, the cheapest new WAV starts at $60,000, yet it’s closer in size and features to that older Honda Odyssey than to the RAM Promaster. 

Having a physical disability, I—like many others in the disability community—rely on Medicaid and Supplemental Security Income (“SSI”), which impose extremely harsh, outdated asset limits. In Florida, for example, the limit is just $2,000, which includes savings. These limits are similar to that of a steep curb with no available ramp, with the WAV being necessary to independence and a complete life. While there are other options such as trusts and Achieving a Better Life Experience (“ABLE”) accounts, (1) the former places an administrative burden on people with disabilities, and (2) 93% of people with disabilities are unfamiliar with ABLE accounts. This financial stranglehold is compounded by a fragmented patchwork of state programs and minor private incentives that fail to address the core problem: the sheer upfront cost of the vehicle. Similar to the federal electric vehicle (“EV”) federal tax credit, it is time for a federal tax credit for primary users of WAVs and caregivers that would ensure that people with disabilities can be independent and to provide for "the general welfare of the United States.”

State initiatives like Florida’s Vocational Rehabilitation program or Michigan’s Rehabilitation Services offer assistance for vehicle modifications, but they fundamentally require the individual to already own the vehicle. Other states, like Texas, restrict vehicle modification assistance strictly to members of specific Medicaid waiver programs, completely shutting out family caregivers and those outside the waiver system. Even when individuals qualify, they face long waiting lists due to a systemic lack of state funding. Meanwhile, manufacturer rebates typically top out at a meager $1,000 and often demand that the vehicle be brand new. With structural vehicle conversions alone skyrocketing to between $20,000 and $40,000, these rebates cover only 3% of modification expenses, ignoring the reality that people with disabilities possess significantly lower average incomes and savings due to harsh savings penalties such as SSI and Medicaid asset limits. 

To bridge this gap, the federal government should pilot a 5-year federal tax credit program under the Spending Clause of Article I. The premise of this tax credit is simple: a refundable tax credit of $7,500 for the purchase of new qualified WAVs in the preceding tax year. Crucially, the federal government must explicitly include family caregivers purchasing on behalf of a dependent with a permanent mobility disability, ensuring that those anchor networks receive direct capital relief. 

Two design considerations are critical to this policy’s success. First, as shown by Alcott et al. (2026), the use of tax credits for EVs was capitalized by automakers in higher base prices, a pattern also documented by Nicholas Buffie (2025) of the Congressional Research Service, who found that companies leverage subsidies to justify higher prices. To prevent this, Congress should include in the policy that the subsidy will only apply to vehicles up to a Manufacturer’s Suggested Retail Price (MSRP) of $75,000, ensuring the subsidy actually reduces the financial burden on people with disabilities rather than padding manufacturer margins. Second, the policy should allow eligible taxpayers to seamlessly transfer the credit directly to a certified mobility dealer at the point of sale. The dealer would then apply the credit as an immediate discount at checkout. This mechanism would spare low-income families from having to advance thousands of dollars out-of-pocket, a critical safeguard given that only 10% of working-age people with disabilities are financially healthy.

The systemic exclusion of over 2.7 million wheelchair-using Americans—including a significant population of post-9/11 military veterans navigating service-connected mobility impairments—demands a comprehensive federal response. When a fully converted accessible vehicle can easily exceed $70,000, the lack of a targeted federal tax credit is a glaring policy failure. If Congress can mobilize substantial tax incentives to subsidize commercial electric vehicles, it can deploy the exact same mechanism to safeguard fundamental human autonomy, community integration, and economic participation. A WAV is not a luxury consumer choice or a lifestyle upgrade; it is a vital piece of independence, mobile healthcare, and economic infrastructure. True freedom of movement should not be contingent on navigating a bureaucratic maze or maintaining state-mandated poverty. By establishing a targeted federal mobility tax credit modeled after the EV federal tax credit, the federal government can finally dismantle these transportation barriers, honor the dignity of our disabled citizens, and fulfill the constitutional promise of the general welfare.

About the author

Carlos David Gamez (he/him) is a disability rights advocate, along with being a self-advocate member of the Community Advisory Committee (CAC) of the Florida Center for Inclusive Excellence. He holds an MEd in Education Policy and Leadership from American University. 

Social media profiles

LinkedIn: https://www.linkedin.com/in/carlosdgamez/ 

X: @carlosdgamez