Several blocks in Java Edition cannot be waterlogged despite being able to be waterlogged in Bedrock Edition.

Such blocks include:

• Anvils (Regular, Chipped, and Damaged)
• Azaleas (Regular and Flowering)
• Banners (All 16 Colours)
• Barriers
• Beacons
• Beds (All 16 Colours)
• Bells
• Brewing Stands
• Cacti
• Cakes (Without Candles, and With All 16 Colours of Candle)
• Cauldrons (Empty, Water, Lava, and Powder Snow)
• Composters
• Daylight Detectors (Regular and Inverted)
• Doors (All 8 Wood Types)
• Dragon Eggs
• Enchanting Tables
• End Portal Frames
• Fence Gates (All 8 Wood Types)
• Grindstones
• Hoppers
• Leaves (All 6 Overworld Wood Types)
• Lecterns
• Pistons (Regular and Sticky)
• Pressure Plates (All 12 Types)
• Shulker Boxes (Regular and All 16 Colours)
• Spawners
• Structure Blocks
• Stonecutters
• Turtle Eggs
• Buttons (All 10 Types)
• Carpets (All 16 Colours)
• Cobwebs
• Dead Bushes
• End Rods
• Flower Pots (Empty and With All Plants)
• Levers
• Heads (All 6 Types)
• Redstone Comparators
• Redstone Repeaters
• Tripwires
• Tripwire Hooks
• Vines

While this issue relates to MC-125351, it is a separate issue as it relates to parity.

This list was created with the help of the Waterlogging page on the Minecraft Wiki.