I base my tip pretty much on the amount of assistance I receive and the amount of time the wheelchair assistant is with me. If the assistant helps me with my carry-on luggage as we work through TSA screening and then spends another 15 minutes taking me to the last gate in the terminal I tip about $7. If he is not so helpful I tip between $4 and $6.
I agree that tips are very difficult for those who live on a fixed income. Frankly, I do not know how anyone survives just on Social Security. My SS payment pays for my monthly medical expenses and there is nothing left over for a hamburger let alone a hefty tip to someone in the airport.
We are lucky enough to have other income sources, but if I did not have the financial ability to tip, I would explain that I did not have the means and offer to send a letter of appreciation specifically mentioning the name of the wheelchair pusher. I would get his name, and his address so I could send him a copy of the letter I sent to his superviser. You can do this for the price of a stamp, and while it will not put money in the pocket of the wheelchair attendant, it will look good for him. All you will have to invest is the time to write the letter.