Please see the below notice regarding a change to the resubmission process
for NIH and AHRQ:

"Effective immediately, for application due dates after April 16, 2014,
following an unsuccessful resubmission (A1) application, applicants may
submit the same idea as a new (A0) application for the next appropriate
due date. The NIH and AHRQ will not assess the similarity of the science
in the new (A0) application to any previously reviewed submission when
accepting an application for review. Although a new (A0) application does
not allow an introduction or responses to the previous reviews, the NIH
and AHRQ encourage applicants to refine and strengthen all application
submissions."

FULL NOTICE:
http://grants.nih.gov/grants/guide/notice-files/NOT-OD-14-074.html

Further Discussion on Dr. Sally Rockey's Blog:
http://nexus.od.nih.gov/all/2014/04/17/blog-on-nih-policy-notice-14-074

FAQs:
http://grants.nih.gov/grants/policy/resubmission_q&a.htm