So, in my adventure world in solo, I placed rails that goes down.
I placed a wagon on it and sat in it but when I tried to go down, I was automatically rejected of it. Tho, if you place the rails on the same level, everything works.
Environment
Pc gamer Lenovo legion y520
with 16Go Ram Gtx 1050ti 4go running on Windows 10
Java version 8
Minecraft 1.14 last release
Those are activator rails, not powered rails. See MC-79835.