From Wikipedia: "Deep learning (deep machine learning, or deep structured learning, or hierarchical learning, or sometimes DL) is a branch of machine learning based on a set of algorithms that attempt to model high-level abstractions in data by using multiple processing layers with complex structures, or otherwise composed of multiple non-linear transformations."
Generally we refer to neural nets with multiple hidden layers. (or RBMs)
A good place to start: https://developer.nvidia.com/deep-learning-getting-started