What size gas line do I need for a 199,000 BTU tankless water heater?
For 199 MBH at 30 ft of developed length, NFPA 54 Table 6.2(1) calls for 1" Schedule 40 black iron. At 60 ft, you go to 1-1/4". Always check the tankless manufacturer's minimum gas pressure and inlet size — that often dictates pipe size more than the table.