; and (2) the term STEM teacher means a teacher of science, technology, engineering, or mathematics. . 3. Above-the-line-deduction for STEM education materials (a) In general Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended to read as follows: (D) Certain expenses of elementary and secondary school teachers (i) In general In the case of taxable years beginning after 2001, the deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom. (ii) STEM education supplies In the case of STEM education supplies, the amount in clause (i) shall be increased by $250. (iii) Coordination Clause (i) shall be applied without regard to clause (ii). . (b) Inflation adjustment Paragraph (3) of section 62(d) of such Code is amended to read as follows: (3) Inflation adjustment (A) In general In the case of any taxable year beginning after 2015, the $250 amount in subsection (a)(2)(D)(i) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2014 for calendar year 2016 in subparagraph (A)(ii) thereof. (B) STEM education supplies In the case of any taxable year beginning after 2018, the $250 amount in subsection (a)(2)(D)(ii) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment 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)