If it is an electric water heater then yes. The code says that any metallic piping that is likely to become energized must be bonded. Such piping attached to an electric water heater fits that description. No matter which side of the connected piping becomes energized we have to be sure that it will have a low impedance connection to the Equipment Grounding Conductor of the water heater's branch circuit. If you had some way of knowing that the 2 pipe connections were connected to each other you could call it done. Since you won't know that in most circumstanced you bond the 2 pipes to each other. Then if either pipe becomes energized the one that is connected to the EGC of the branch circuit will connect the other pipe run to the EGC of the water heater's branch circuit as well.So a metallic piping system going to and leaving from needs a jumper at the water heater?
Tom Horne
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