add changelog entry

Author: chilin0525

doc/source/whatsnew/v3.0.0.rst

@@ -1200,6 +1200,7 @@ Other
 - Bug in :func:`eval` where the names of the :class:`Series` were not preserved when using ``engine="numexpr"``. (:issue:`10239`)
 - Bug in :func:`eval` with ``engine="numexpr"`` returning unexpected result for float division. (:issue:`59736`)
 - Bug in :func:`to_numeric` raising ``TypeError`` when ``arg`` is a :class:`Timedelta` or :class:`Timestamp` scalar. (:issue:`59944`)
+- Bug in :func:`to_numeric` with :class:`ArrowDtype` raising ``ValueError`` when the array contained NA values. (:issue:`61641`)
 - Bug in :func:`unique` on :class:`Index` not always returning :class:`Index` (:issue:`57043`)
 - Bug in :meth:`DataFrame.apply` raising ``RecursionError`` when passing ``func=list[int]``. (:issue:`61565`)
 - Bug in :meth:`DataFrame.apply` where passing ``engine="numba"`` ignored ``args`` passed to the applied function (:issue:`58712`)