As of Firefox 96 we intend to ship “SameSite=Lax by default”, 
“SameSite=None only if secure” and “Schemeful SameSite” on all platforms. 
These features have been developed behind the following preferences: 
“network.cookie.sameSite.laxByDefault”, 
“network.cookie.sameSite.noneRequiresSecure”, and 
“network.cookie.sameSite.schemeful”. 

Link to the proposal: 
https://datatracker.ietf.org/doc/html/draft-west-cookie-incrementalism-01

Summary:
  "1.  Treat the lack of an explicit "SameSite" attribute as
       "SameSite=Lax".  That is, the "Set-Cookie" value "key=value" will
       produce a cookie equivalent to "key=value; SameSite=Lax".
       Cookies that require cross-site delivery can explicitly opt-into
       such behavior by asserting "SameSite=None" when creating a
       cookie.
   2.  Require the "Secure" attribute to be set for any cookie which
       asserts "SameSite=None" (similar conceptually to the behavior for
       the "__Secure-" prefix).  That is, the "Set-Cookie" value
       "key=value; SameSite=None; Secure" will be accepted, while
       "key=value; SameSite=None" will be rejected.
   3.  Require both the scheme and registrable domain of a request's
       client's "site for cookies" to match the target URL when deciding
       whether a given request is considered same-site.  That is, a
       request initiated from "http://site.example"; to
       "https://site.example"; should be considered cross-site."

Google Chrome has already shipped these features.

Bug to turn on by default: 
https://bugzilla.mozilla.org/show_bug.cgi?id=1617609

SameSite MDN Docs: 
https://developer.mozilla.org/en-US/docs/Web/HTTP/Headers/Set-Cookie/SameSite
web-platform-tests:
https://github.com/web-platform-tests/wpt/tree/master/cookies/samesite-none-secure
https://github.com/web-platform-tests/wpt/tree/master/cookies/schemeful-same-site
https://github.com/web-platform-tests/wpt/tree/master/cookies/samesite

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