I don't know about PTO but, as SJR mentioned, you're looking for a claim of right repayment under code section 1341.

Often the credit is better than the deduction but it will depend on relative marginal tax rates between the two years and other factors.  The deduction will go on 1040 Schedule A (2019) line 16.  The credit will end up on 1040 Schedule 3 (2019) line 13 box d (see the 1040 instructions, page 97).  You pick the one with the best tax result.

Rick