When I'm trying to jump into the boat with opened elytra a get bugged into ground.
I'm able to float like in water but I can't see nothing. I can get out with "shift" or fall one block with boat.

Info about photos. 
Just showing how it looks like if you are in first person or third person.

I'm uploading again becouse it's bugged also on clean vanilla.. without datapacks, plugins, optifine.. just vanilla.