Paid Family and Medical Leave (PFML) benefits are generally taxable at both the federal and state levels, depending on where you live. The amount that is PFML taxable distributions refers to the portion of benefits received that must be reported as income on your tax return. If you received PFML benefits, you should have received a 1099-G form, which reports the taxable amount.
If you didn't take PFML, then you likely don't have any taxable distributions related to it. However, if your employer contributed to PFML on your behalf, it’s worth checking whether any amount is considered taxable income