Users can now draw in 3D objects in a scene. The implementation is not the same as Photoshop or Gimp, but users can move around shapes and layers in 3D space, without a precise layer stack.
Finally, there are layers of a kind in paint.
The update is oriented towards the users of a pen. A new version in development by Microsoft was leaked on Twitter. There are major changes coming to Paint for Windows 10. The last major update was for Windows 7, when users got the ability to use brushes and shapes. Paint has always been barebones with it comes to functionality, with little more than a colour palette and a few basic tools. There is also an asset library from community made 3D content, and the ability to collaborate over creations. Microsoft is incorporating easy 3D painting into the application.
Microsoft Paint has been the default raster graphics editor on Windows for over twenty years.