Can you terminate the TPR(Temperature Pressure Relief Valve) discharge pipe to the water heater pan

The discharge piping  serving a temperature relief valve, pressure relief valve, or combination of both shall have no valves, obstructions, or means of isolation and be provided with the following:

(1) Equal to the size of the valve outlet and shall discharge full size to the flood level of the area

receiving the discharge and pointing down.

(2) Materials shall be rated at not less than the operating temperature of the system and

approved for such use.

(3) Discharge pipe shall discharge independently by gravity through an air gap into the drainage

system or outside of the building with the end of the pipe not exceeding 2 feet (610 mm) and not less than 6 inches (152 mm) above the ground and pointing downwards.

(4) Discharge in such a manner that does not cause personal injury or structural damage.

(5) No part of such discharge pipe shall be trapped or subject to freezing.

(6) The terminal end of the pipe shall not be threaded.

(7) Discharge from a relief valve into a water heater pan shall be prohibited.

Note:
There may be some jurisdictions that would allow the TPR discharge piping into the pan.