In general, no it does not. When WDW first opened Magic Kingdom there weren't any laws about allowing handicap access. When those laws went into place it was easier to allow wheelchairs to come in the exit than it was to redo the entire waiting area. However as rides have been refurbished in MK the entrance lines have been made handicap accessible. In the newer parks the rides are built with handicap accessible entrances. Sometimes the design of the ride/building causes the line to not be fully wheelchair accessible. IE for Toy Story Mania, wheelchairs go about 2/3 of the way through the regular line. then when the line goes up a fight of steps, wheelchair are directed to an elevator. Once at the top those in wheelchairs rejoin the regular line.
eta: The only people who go to the front of the line are those with a guest assitance pass, those visiting with the Make A Wish Foundation, those who pay for a specail behind the scene tours and celebrities
Here is the official policy and a list of the rides inwhich those in wheelchairs and ECVs use the mainstream Queues:
MAINSTREAM QUEUES
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The Walt Disney World® Resort strives to provide mainstream access whenever possible; that is, all Guests utilize the main entrance to the attraction. However, accessibility varies from attraction to attraction within our Parks. The Guidebook for Guests with Disabilities and Park Guidemaps use symbols to indicate boarding procedures for each attraction. In addition, Guests should contact a host or hostess at each attraction before entering.
Attractions providing mainstream queue access include:
Magic Kingdom® Park
Ariel's Grotto
Astro Orbiter
Buzz Lightyear's Space Ranger Spin
Donald's Boat
Judge's Tent
Mickey's Country House
Mickey's PhilharMagic
Minnie's Country House
Monsters, Inc. Laugh Floor
Pirates of the Caribbean
Space Mountain®
Splash Mountain®
Stitch's Great Escape!™
"The Enchanted Tiki Room Under New Management"
The Hall of Presidents
The Magic Carpets of Aladdin
The Many Adventures of Winnie the Pooh
Tomorrowland® Indy Speedway
Toontown Hall of Fame
Walt Disney's Carousel of Progress (seasonal)
Epcot®
FUTURE WORLD
Imagination!: All Attractions
Innoventions East
Innoventions West
Mission: SPACE
Test Track
The Seas with Nemo & Friends: All Attractions
The Land: All Attractions
Universe of Energy: "Ellen's Energy Adventure"
WORLD SHOWCASE
China: "Reflections of China"
France: "Impressions de France"
FriendShip Boats
Norway: Maelstrom
The American Adventure: "The American Adventure"
Disney's Hollywood Studios™
Disney's Hollywood Studios™ Backlot Tour
Fantasmic!
Lights, Motors, Action!™ Extreme Stunt Show
Muppet*Vision 3D
Playhouse Disney - Live On Stage!
Rock 'n' Roller Coaster® Starring Aerosmith
Sounds Dangerous - Starring Drew Carey
Star Tours
The Great Movie Ride
The Magic of Disney Animation
"The Twilight Zone Tower of Terror™"
Voyage of the Little Mermaid
Walt Disney: One Man's Dream
Disney's Animal Kingdom® Theme Park
Caravan Stage: "Flights of Wonder"
DINOSAUR
Expedition Everest™
Finding Nemo - The Musical
Grandmother Willow's Grove: "Pocahontas and Her forest friends"
It's Tough To Be A Bug
Kali River Rapids
Kilimanjaro Safaris
Lion King Theater: "Festival of the Lion King"
Maharajah Jungle Trek
Primeval Whirl
The Boneyard
TriceraTop Spin
Magic Kingdom® Park
Guests may enter and enjoy these attractions in a wheelchair or ECV:
Ariel's Grotto
Castle Forecourt Stage: "Dream Along with Mickey"
Country Bear Jamboree
Donald's Boat
Fairytale Garden
Frontierland® Shooting Arcade
Galaxy Palace Theater (seasonal)
Judge's Tent
Jungle Cruise
Liberty Square Riverboat
Mickey's PhilharMagic
Mickey's Country House
Minnie's Country House
Monsters, Inc. Laugh Floor
Shrunken Ned's Jungle Boats
Toontown Hall of Fame
"The Enchanted Tiki Room Under New Management"
The Hall of Presidents
Tomorrowland Arcade
Walt Disney's Carousel of Progress (seasonal)
Guests in motorized vehicles, ECVs, must transfer into an available wheelchair at these attractions:
Buzz Lightyear's Space Ranger Spin
"it's a small world"
Stitch's Great Escape!™
The Magic Carpets of Aladdin
The Many Adventures of Winnie the Pooh
Tom Sawyer Island Rafts
Walt Disney World Railroad
Attractions requiring Guests to transfer from their wheelchair to board the attraction include:
Astro Orbiter
Big Thunder Mountain Railroad
Cinderella's Golden Carousel
Dumbo the Flying Elephant
Mad Tea Party
Main Street Vehicles
Mad Tea Party
Peter Pan's Flight
Pirates of the Caribbean
Snow White's Scary Adventures
Space Mountain®
Splash Mountain®
Swiss Family Treehouse - Guest must be ambulatory
The Barnstormer at Goofy's Wiseacre Farm
The Haunted Mansion
Tomorrowland® Indy Speedway
Epcot®
Guests may enter and enjoy these attractions in a wheelchair or ECV:
Mexico: Art of Mexico Gallery
Japan: Bijutsu-kan Gallery
China: "Dragon: Ruler of Wind and Waves" Gallery
China: "Reflections of China"
Imagination: "Honey, I Shrunk the Audience"
Imagination: Journey Into Your Imagination with Figment
France: "Impressions de France"
Innoventions East & West
Canada: O Canada!
Norway: Stave Church Gallery
The American Adventure: The America Gardens Theatre
The American Adventure: The American Adventure
The Land: The Circle of Life
The Seas with Nemo & Friends: All Attractions
Morocco: "Treasure of Morocco"
Guests in motorized vehicles, ECVs, must transfer into an available wheelchair at these attractions:
Universe of Energy: "Ellen's Energy Adventure"
Mexico: Gran Fiesta Tour Starring The Three Caballeros
The Land: Living with the Land
Attractions requiring Guests to transfer from their wheelchair to board the attraction include:
Norway: Maelstrom
Mission: SPACE
Spaceship Earth
Test Track
The Land: Soarin'™
Disney's Hollywood Studios™
Guests may enter and enjoy these attractions in a wheelchair or ECV:
ABC Sound Studio
"Beauty and the Beast" at the Theater of the Stars
Disney-MGM Studios Backlot Tour
Fantasmic!
"Honey, I Shrunk the Kids" Movie Set Adventure
Indiana Jones Epic Stunt Spectacular
Muppet*Vision 3D
Lights, Motors, Action!™ Extreme Stunt Show
Playhouse Disney - Live On Stage!
The American Film Institute Showcase
Voyage of the Little Mermaid
Walt Disney: One Man's Dream
Guests in motorized vehicles, ECVs, must transfer into an available wheelchair at these attractions:
The Great Movie Ride
The Magic of Disney Animation
Attractions requiring Guests to transfer from their wheelchair to board the attraction include:
Rock 'n' Roller Coaster® starring Aerosmith
Star Tours
"The Twilight Zone Tower of Terror™"
Disney's Animal Kingdom® Theme Park
Guests may enter and enjoy these attractions in a wheelchair or ECV:
Caravan Stage: "Flights of Wonder"
Cretaceous Trail
Conservation Station
DINOSAUR
Discovery Island Trails
Finding Nemo - The Musical
Fossil Fun Games
Grandmother Willow's Grove: "Pocahontas and Her Forest Friends"
It's Tough To Be A Bug
Lion King Theater: "Festival of the Lion King"
Maharajah Jungle Trek
Pangani Forest Exploration Trail
The Boneyard
TriceraTop Spin
Wildlife Express
Guests in motorized vehicles, ECVs, must transfer into an available wheelchair at this attraction:
Affection section in Rafiki's Planet Watch
Kilimanjaro Safaris
TriceraTop Spin
Attractions requiring Guests to transfer from their wheelchair to board the attraction include:
DINOSAUR
Expedition Everest™
Primeval Whirl
Kali River Rapids
http://disneyworld.disney.go.com/wdw/common/Plain?id=PlainMobilityDPage#access