Which federal bracket this lands in
The $16,100 standard deduction leaves $60,860 of taxable income, which puts the last dollar in the 22% federal bracket. Only $10,460 of it is actually taxed at 22% — the income below $50,400 is taxed at the lower rates first, which is why the effective rate lands well under the bracket number. The 22% band runs to $105,700, so a raise of about $44,840 would be needed before any dollar is taxed at 24%.
Where this sits in Maine's schedule
Maine runs a graduated schedule of 3 bands. After $21,000 of state deductions it taxes $55,960, putting the top dollar in the 6.75% band and producing $3,517 of state tax — 4.57% of gross pay. Its 6.75% band ends at $64,849 of state taxable income, $8,889 above where this salary lands.
Marginal rate is not the rate paid
Federal income tax of $8,101 on $76,960 of gross pay is 10.53% of the salary, against a 22% marginal bracket — a gap of about 11.5 points. The bracket describes the next dollar earned, not the pay already earned, and quoting the bracket as the tax rate overstates the bill by $8,830 at this salary.
What a $1/hr raise is actually worth
A dollar more an hour is $2,080 more a year at 2,080 paid hours. Against a combined marginal rate of about 36.4% -- the 22% federal band, Maine's 6.75%, 1.45% Medicare and 6.2% Social Security -- roughly $1,323 of that reaches the bank, or about $0.64 of the extra dollar.