Dying players can be affected by levitation

If you die and get levitation the exact moment you die, your dead body will begin floating up.

Steps to reproduce

1. Place a command block with the command /effect give @p levitation 25 0 true

2. Place a pressure plate on it

3. Switch to survival mode

4. Step on the pressure plate

5. Fall and land on the pressure plate again

6.  ❌ Notice you float up for a brief moment