Bitcoin developers are advancing the BIP-360 proposal, "Pay-to-Merkle-Root (P2MR)," aimed at enhancing Bitcoin's quantum resistance. The proposal was integrated into the bitcoin/bips repository on February 11 and is currently in draft status. BIP-360 seeks to mitigate potential quantum attack risks by removing Taproot's key-path spend and adopting script tree Merkle root outputs, reducing public key exposure. This initiative is considered an early technical preparation for Bitcoin's quantum resistance strategy.