(a) Participants, or their representatives, if applicable, may, at the State’s option, use their service budgets to pay for items that increase a participant’s independence or substitute (such as a microwave oven or an accessibility ramp) for human assistance, to the extent that expenditures would otherwise be made for the human assistance.

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(b) The services, supports and items that are purchased with a service budget must be linked to an assessed participant need or goal established in the service plan.