We're in the UPC. Electrical devices are not included in the verbage in what needs to be elevated (as far as water heaters are concerned). 508.14 states that "all burners and burner ignition devices" shall be elevated min 18" above the floor. It does state however, in 506.1, that water heaters deriving heat from other sources shall be installed in accordance with approved standards. There may be other sources that require elevation of electric water heaters, but in our state the IRC is not one of them, at least the way I understand it. Even ch 24 covers only fuel gas equipment, therefore, the "ignition source" there would only include gas flames. Food for thought.