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There isn't a good response for this on the internet all in one place - so here it is. It is fine to use PVC on your cold water inlet to the hot water heater. But the hot water lines going OUT of the heater should be CPVC. This is why. PVC begins to leach vinyl chloride at temperatures nearing 140 degrees. After 140 degrees, the leaching speeds up and the pipe fails, sometimes due to unsupported pipes bending and separating in the high heat. Most hot water heaters are right around that temperature 120-140 degrees