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