determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. (C) Rounding Any increase determined under subparagraph (A) or (B) shall be rounded to the nearest multiple of $50. . (c) STEM education supplies defined Section 62(d) of such Code is amended is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph: (2) STEM education supplies For purposes of subsection (a)(2)(D), the term STEM education supplies means expenses for books, supplies, equipment, and other materials used in connection with teaching science, technology, engineering, or math. . (d) Clerical amendment The heading for section 62(d) of such Code is amended by striking Definition