1) A relief discharge outlet shall be indirectly connected to waste. The discharge pipe from the relief valve shall not be located so as to create a safety hazard or to discharge in such a way as to cause damage to the building or its contents. The relief valve shall not discharge through a wall into the outside atmosphere or where there is a possibility of freezing.

and

4) The discharge piping shall discharge indirectly into a floor drain, hub drain, service sink, sump or a trapped and vented P-trap which is located in the same room as the water heater. (See Sections 890.1010 and 890.1050(a), (b) and (c).) The trap must have a deep seal to protect against evaporation or shall be fed by means of a priming device designed and installed for that purpose. (The use of a light grade oil in the trap will retard evaporation.)