Transportation Empowerment Act This bill proposes the return to the states of discretionary authority and fiscal responsibility for national surface transportation systems not within the purview of the federal government. It imposes a funding limitation on transportation programs and projects based upon availability of funding through the Highway Trust Fund. The bill also provides funding for certain core highway programs for FY2019-FY2023, including the federal-aid highway program, emergency relief, the federal lands access program, and the highway research and development program. It adjust amounts in the Highway Trust Fund and the tax rates on gasoline and special motor fuels to support such core programs. The bill repeals provisions relating to metropolitan transportation planning and congestion mitigation and air quality improvement. The bill amends the Internal Revenue Code to: (1) require the return of excess tax receipts to states for surface transportation programs, and (2) reduce tax rates on gasoline, diesel fuel, kerosene, and special fuels. The provisions of this bill shall apply only if the Office of Management and Budget certifies that it is deficit neutral.