My feeling has been since the Democrats gained control of the House that they want to be pushed into impeachment, especially knowing that the Senate, at present, will almost certainly not find Trmp guilty of “high crimes and misdemeanors” simply along party lines.
Pelosi, I believe, has been following a “don’t throw me in that briar patch” strategy by downplaying impeachment while mentioning impeachment at every opportunity. She seems to want the House to proceed as deliberately and correctly as possible, dotting all i’s and crossing all t’s, so that when the time comes no one can credibly claim that there was a rush to judgment by Democrats. It also seems to me that she wants the public, the people to force the House to act so that impeachment will be seen less as an act of the Democratic House but more of a demand by the voting public. In addition, I think that she is waiting for Trmp’s poll numbers to drop below 40% before proceeding so that there is at least a slim chance that popular pressure can make some Republicans in the Senate turn against their President.
I still believe that it will be an impeachment summer and will almost certainly happen when Trmp’s taxes become public and Trmp’s tax records WILL become public either through House subpoena, his accounting firm, the NY legislation to release his state tax records now happening, or some other method or leak.
On the other hand, Trmp could stage a tactical release of some of his tax information to muddy the waters and confuse the issue but my guess is that is not going to be very effective when more complete information comes out.
But, again, I could be wrong (and often am).