Parasitic inductance of PCB tracks
A track starts behaving reactively at the point where the wavelength of your signal approaches the order of magnitude of the size of the track. For 60Hz, the wavelength of your signal in copper is about 5000 km, so i wouldn't worry about couple-inch tracks on a board.

For very large current signals (i.e. power transfer) the inductive properties will start to be visible a bit earlier, especially in low voltage designs, because \$v=L\frac{dI}{dt}\$ holds. Then still, you're talking about at least the tens of MHz range for any measurable effect on a typically-sized PCB.