Colliding with blocks above players when using elytra doesn't deal any damage

The Bug:

Colliding with blocks above players when using elytra doesn't deal any damage.

Steps to Reproduce:

1. Summon a large platform of blocks within the air by running the command provided below.

   /fill ~1 ~10 ~1 ~8 ~10 ~8 minecraft:stone

2. Obtain elytra and some firework rockets.
3. Switch into survival mode and fly up into the platform of stone.
4. Take note as to whether or not colliding with blocks above players deals any damage.

Observed Behavior:

You don't receive any damage.

Expected Behavior:

You would receive some damage.