I was wondering if anyone knows whether there are tax incentives available for making a vacation rental property wheelchair accessible?

The child requires a machine to breathe, wheelchair and ADA accessible amenities. 

If a prospective tenant requires a wheelchair am I supposed to make changes to my rental property in order to accommodate if he rents the property?

Does the government provide financial assistance to rehabbers who want to make homes wheelchair accessible or to the disabled in general?

Here's one from years ago.A husband and wife moved into my house in Phoenix.The husband was in a wheelchair.

You have to treat them like you would a wheelchair, period, and it is considered a "service animal" not a pet.Your Property Manager is correct that the HOA cannot charge for anything. 

Purchase price: $100,000 Cash invested: $32,000 Sale price: $175,500This started out as my primary residence - I originally put down $17,000, the extra cash invested was primarily making modifications for wheelchair access.

Now, however, if all you added was a ramp for him to be able to use his wheelchair - that hardly is an improvement that is going to increase the property value or tax bill. 

(despite the wheelchair issue)

@Chris Sweeney seems like you would be required to put on handicapped access if you made it a commercial space including a bathroom, larger doors and a way for a wheel chair to get up the stairs.