Some services are mandatorily excluded from coverage under a State's agreement. They are:
(a)
Services of employees who are hired to relieve them from unemployment;
(b)
Services performed in an institution by a patient or inmate of the institution;
(c)
Transportation service subject to the Federal Insurance Contributions Act;
(d)
Certain emergency services in case of fire, storm, snow, volcano, earthquake, flood or other similar emergency; and
(e)
Services other than agricultural labor or student services which would be excluded from coverage if performed for a private employer.
(f)
Services covered under section 210(a)(7)(F) of the Act. (See § 404.1200(b).)
Code of Federal Regulations
[53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992]