Colliding with a ceiling while flying with an elytra does not inflict damage

Colliding with a wall while gliding with an elytra results in taking damage, but no damage is incurred when colliding with a ceiling.

Steps to replicate

1. Acquire an elytra and a firework
2. Ascend in survival mode with an elytra by utilizing the firework while having a ceiling above you

Observed behavior: No damage is incurred upon colliding with the ceiling.
Expected behavior: Damage should occur upon colliding with the ceiling.