Which federal bracket this lands in
The $16,100 standard deduction leaves $13,900 of taxable income, which puts the last dollar in the 12% federal bracket. Only $1,500 of it is actually taxed at 12% — the income below $12,400 is taxed at the lower rates first, which is why the effective rate lands well under the bracket number. The 12% band runs to $50,400, so a raise of about $36,500 would be needed before any dollar is taxed at 22%.
Where this sits in Nebraska's schedule
Nebraska runs a graduated schedule of 3 bands. After $8,850 of state deductions it taxes $21,150, putting the top dollar in the 3.51% band and producing $523 of state tax — 1.74% of gross pay. Its 3.51% band ends at $24,760 of state taxable income, $3,610 above where this salary lands.
Marginal rate is not the rate paid
Federal income tax of $1,420 on $30,000 of gross pay is 4.73% of the salary, against a 12% marginal bracket — a gap of about 7.3 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 $2,180 at this salary.
What the next raise is worth here
Stacking the 12% federal band, Nebraska's 3.51%, 1.45% Medicare and 6.2% Social Security gives a combined marginal rate of about 23.16%. A $5,000 raise on top of this salary would therefore add roughly $3,842 of take-home pay, not $5,000 — a distinction worth holding on to when comparing offers.