State boards of education are responsible for overseeing the hiring, promotion, and dismissal of public school teachers. Each state has requirements, which vary by state, for the licensing, compensation, and contuining education requirements for public school teachers. Private schools have their own separate rules and regulations for the teachers they employ.
The federal tax law, as of this writing, allows teachers a limited tax deduction for personal funds spent on classroom supplies. Some states require public school teachers to join a union and/or participate in a state retirement savings plan. A teacher's term of employment is governed by contract law and such conracts provide that a teacher may be dismissed for failure to follow policies established by the school board, among other reasons.