Section 37.27 - Transportation for elementary and secondary education systems(a) The requirements of this part do not apply to public school transportation.(b) The requirements of this part do not apply to the transportation of school children to and from a private elementary or secondary school, and its school-related activities, if the school is providing transportation service to students with disabilities equivalent to that provided to students without disabilities. The test of equivalence is the same as that provided in § 37.105 . If the school does not meet the requirement of this paragraph for exemption from the requirements of this part, it is subject to the requirements of this part for private entities not primarily engaged in transporting people.56 FR 45621, Sept. 6, 1991, as amended at 61 FR 25415, May 21, 1996