404.1209—Mandatorily excluded services.
         Some services are mandatorily excluded from coverage under a State's agreement. They are:
    
    
    
    
    
        
        (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.