Shut off the main power switch to your circuit breaker panel. The switch is usually located at the top of the panel. Confirm the power is off by trying to turn on lights throughout the home.
Loosen and remove the screws on the circuit breaker panel's cover. Lift the cover off. Locate the grounding bar at the bottom of the circuit breaker panel. You'll be able to identify it by the bare green or white wires that lead to the set screws. Loosen one of the set screws and attach the end of an insulated 12-gauge wire, with 1-inch of insulation removed, to the set screw. Tighten the screw. Replace the cover onto the panel, but do not turn the power back on yet.
Remove the screws on the electrical panel for the heater, located at the bottom edge of the tank. Loosen the green screw and wrap the other end of the 12-gauge wire around the screw. Tighten the screw and replace the panel.
Turn the power back on.