It all depends on the very local jurisdiction. By that I mean, the authority in your town or the homeowner. Some homes are on town sewerage while others are on septic systems, seepage pits or cesspools. Sewerage dumping into town or city treatment tanks might dictate that all discharge from combustion appliances be neutralized before being discharged. Or, as in many communities in our area, the discharge of HVAC equipment into MWRA drains is strictly prohibited. So you can't even dumpt the clear condensate water from the AC units into the sewer system. For those clients who have a septic system, you'll likely raise their ire if you discharge the toxic water from the drain and kill off their anaerobic bacteria in the system. Even neutralized, they'll probably be unhappy with discharge into the drain. Seepage pits and cesspools might be a little less touchy about it but I'd play it safe and discharge into a ground drain to on top of ground. Neutralization will remove all liability but will also add a significant extra cost to the job. I think most are just shooting it out the side of the house.