GH61405 Add whatsnew docs

Author: loicdiridollou

doc/source/whatsnew/v3.0.0.rst

@@ -401,6 +401,7 @@ Other API changes
 - Index set operations (like union or intersection) will now ignore the dtype of
   an empty ``RangeIndex`` or empty ``Index`` with object dtype when determining
   the dtype of the resulting Index (:issue:`60797`)
+- `DataFrame.query` does not accept `**kwargs` anymore and requires passing keywords for desired arguments (:issue:`61405`)
 
 .. ---------------------------------------------------------------------------
 .. _whatsnew_300.deprecations: