The temperature-pressure-relief valve (TPR) on water heaters should be extended with ¾” piping to discharge within six (6) inches of the floor, or outside the building for safety reasons.  This valve is designed to discharge if the water heater temperature or pressure become dangerously high which can prevent the water heater from rupturing/exploding.  It’s important to route this discharge valve away so it doesn’t cause harm to the home’s occupants.  This was discovered at a recent home inspection in Bellingham.