Bitcoin developers have introduced Bitcoin Improvement Proposal 360 (BIP-360), marking the first formal step towards quantum resistance in Bitcoin's technical roadmap. BIP-360 aims to mitigate quantum computing threats by introducing Pay-to-Merkle-Root (P2MR), which eliminates Taproot's key path spending option. This change reduces public key exposure, a primary vulnerability to quantum attacks, by relying solely on hash-based commitments. While BIP-360 enhances Bitcoin's defense against potential quantum threats, it does not provide full post-quantum security. Existing coins remain vulnerable until users migrate funds to P2MR outputs, and the proposal does not replace current cryptographic signatures with post-quantum alternatives. The implementation of BIP-360 will require updates across wallets, exchanges, and custodians, with a gradual user migration expected over several years.