Moodle 3.0 beta is now available for download. It is a good time to start testing and upgrading your plugins. After you make sure that your plugin works fine on 3.0, please edit the latest version of it in the plugins directory and add Moodle 3.0 to the "Supported Moodle" field.
It is very important to check that all information in version.php is correct. Plugin installation in 3.0 has become easier for administrators (MDL-49329) but it also means that plugins must be very accurate with the information they have in version.php. Always make sure that required Moodle version is correct, dependencies are listed, your plugin version numbers always increment between releases, you specify $plugin->component (MDL-48494) and you never use $module (MDL-43896).
Please read lib/upgrade.txt and make sure you don't use any of deprecated functions. Don't forget to check out upgrade.txt file in your plugin directory, for example mod/upgrade.txt for modules, auth/upgrade.txt for authentication plugins, and so on.
Theme developers take a look at theme/upgrade.txt and theme/bootstrapbase/upgrade.txt, plugins implementing web services might be interested in webservice/upgrade.txt, why not just run git grep "=== 3.0 ===" to see the list of all upgrade.txt files.
Logs now can be backed up and restored. Your plugin may need to define additional mapping for 'objectid' and 'other' fields in the events, see MDL-46455.
There are also some new features for plugin developers such as new autocomplete field (MDL-51247) and ability to hook into user preference page (MDL-50125). See the list of issues affecting developers for more details.
Happy moodling and see you in 3.0!