I am unaware if this is intentional, but levitation has no effect on the player when they are in water. They can even be pushed down if the water is flowing downwards. It doesn't matter what type of water it is (flowing, source ect.) and it only has to be one block of water to stop the levitation.

Side Notes. I did search when creating this issue and I was unable to find anything related. Again, this may just be a feature I am unaware if it was intentional.

I am planning to upload a video to this place after posting this although it is very easy to test

(I will only upload if I can)