The question is whether or not you used this Philadelphia city tax (I assume that's what it is) to deduct last year (2019) as a state or local tax on Schedule A on your federal return.
If you did not Itemize in 2019 (and less than 10% of tax payers did), then the 1099-G is not taxable to you in 2020.
In this case, don't enter the 1099-G, but put a note on it that you did not enter it because you did not itemize in 2019, and save it in your tax file.
If you in fact did itemize in 2019, come back and tell us because we will have to explain what to do.
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