The text for Empowered Immunity states that if the defender gains a DEBUFF they are immune to, they instead gain 33% of a bar of power (see picture). I just fought a Phoenix on Resistor with Empowered Immunity, used my SP2 with BWCV and anytime Phoenix received a BUFF she was immune to (which was every time I landed a hit thanks to Resistor), she gained power as if it were a debuff she was immune to.

Either the text needs to be adjusted or the bug needs to be sorted out.