I once heard my tax accountant saying that taxi rides can only be used as a medical expense if they are for a medical appointment.
Let's assume a disabled person cannot drive a handicap vehicle, but they still need to get to work. Suppose this person's home is outside the regulated boundary of the federally funded complimentary paratransit in the municipality in which they live. In other words, they do not have any other form of transportation other than an accessible taxi service. Their employer lets them work from home, but their health has gotten worse because of it, because they don't leave their home very often. This person is also not eligible for Medical Assistance, Social Security Disability Income, nor any transportation services funded through these programs because their income is too high. It's greater than 250% FPL (federal poverty level). But this person depends on a wheelchair and cannot take other modes of transportation because they are unable to transfer. These details might be irrelevant to the tax situation, but they are true nonetheless.
Suppose they get a script from their doctor saying that taxi rides to work (or anywhere) are a form of medical therapy to improve their health because they need to be around more people and not be isolated at home alone all the time. Can those taxi rides be a medical deduction on their tax return?