FPS will drop considerably when a Minecart is moving on rails (powered rails, rails, and a detector rail), most noticeably when the Minecart hits a block and reverses direction - each time it reverses direction)
What I expected to happen:
Minecart will run on rails and reverse direction with minimal/no affect on FPS
What actually happened:
When a Minecart run on rails and reverses direction, FPS drops.
Please check if that's still an issue for you in the latest 1.14.4 stable release or the latest 1.15 development snapshot.