State
(2) Service shall not be treated as employment by reason of paragraph (1)(B) if the service is performed— (A) by an individual who is employed by a State or political subdivision thereof to relieve him from unemployment, (B) in a hospital, home, or other institution by a patient or inmate thereof as an employee of a State or political subdivision thereof or of the District of Columbia, (C) by an individual, as an employee of a State or political subdivision thereof or of the District of Columbia, serving on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency, (D) by any individual as an employee included under section 5351(2) of title 5 (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia Government), other than as a medical or dental intern or a medical or dental resident in training, or (E) by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995 , ending on or before December 31, 1999 , and the adjusted amount determined under section 418(c)(8)(B) of this title for any calendar year commencing on or after January 1, 2000 , with respect to service performed during such calendar year. As used in this paragraph, the terms “State” and “political subdivision” have the meanings given those terms in section 418(b) of this title .