Issue Summary

Starting on Jira Software 8.17, the permanent link icon ( ) icon on the comment was modified as a result of UI and accessibility refresh of the 'comment box', as explained on the Release notes at the Refreshed commenting experience.

The link was added at the Date/Time, and it is not intuitive and most users are facing difficulties to find it.

Also, in other Atlassian products the permalink icon with a copy-to-clipboard behavior is a standard right now, so it makes sense to align on that.

Workaround

Hover your cursor over the date of the comment, right-click and copy the link to it.
KB: https://confluence.atlassian.com/jirakb/link-to-a-comment-missing-after-an-upgrade-1081349970.html