It was also in part a budgetary time bomb that was set to go off in the next term. If Trump won, they would have rolled it back. As it was, there were several attempts to roll it back between 2021 and 2024 that were blocked by republicans ( https://www.claconnect.com/en/resources/blogs/manufacturing/... https://thehill.com/homenews/senate/4737635-senate-republica... ) so that the economy would continue to suffer under Biden.

Once Trump won and was in place for 2025, they defused it so that (they hoped) the economy would pick up.

>> Why do you think they brought it back this year?

Huge amounts of coordinated lobbying by the tech industry concentrated on three topics (crypto, section 179, ai deregulation)

Presumably because they see the tech industry as having been brought sufficiently to heel.