Levitation and flying allow you to untrap falling rock traps.

New object type “boots of burden”, magical boots which increase your carrying capacity by 50% when worn.

A realistic implementation would mean the boots cease to work when you begin levitating or flying even if you are still wearing them, but this may be too tricky to implement given that the carry cap change may need to prevent the hero from leaving the ground in some circumstances, and the game needs to concisely tell them why.

Multi-turn occupations should be interrupted when the player gets a warning about levitation timing out soon.

Remove the air currents in Sokoban that prevent you from floating or flying over the pit and hole traps. Instead, apply the normal luck penalty. Though it’s been pointed out that this would allow a player to bypass the entire branch and then negate the whole luck penalty if they can find or create a coaligned unicorn and throw a few gems at it.

Add levitation as an object property, so that you can have weapons and equipment that makes you levitate while it’s equipped.

If you are knocked back when levitating, you should fly about 3 times as far, since you’re only being slowed by air resistance and not by e.g. your feet on the ground. This maybe shouldn’t apply to when you throw items when levitating.

Levitation from a blessed potion or an artifact allows you to use < and > to float into the air and descend at will, without the levitation timing out. This would require implementing two additional flags: one that tracks whether your levitation comes from those sources, and one that tracks whether levitation is currently suppressed due to your voluntary descending.

Allow sufficiently skilled characters to multi-fire while levitating.

Carried loadstones prevent knockback, including Newton’s Third Law effects. Possibly it prevents levitation entirely.