N.H. Code Admin. R. Env-A 3102.32
"Surplus emissions reductions" mean, in general, any emission reductions that are not otherwise required of a source, and, specifically, mean the emissions reductions achieved from the baseline emission rate exceed the reductions required:
(b) By the SIP, including:
(2) Env-A 1211 (NOx RACT), which means that the reductions achieved exceed:
Source. #6441, EXEMPT, eff 1-21-97