It's federal, state, plus medicare/medicaid.
I think there is a lot of misunderstanding of how much people with higher incomes actually take home.
I lived a good chunk of my life in flyover country and made way less than 100k/year. I lived very comfortably. Then I lived a long time in NYC and made well north of 100k, then north of 200k. The money doesn't go as far, but more importantly, you're taxed as if you were still in flyover country and actually rich, but you're not. You're barely making ends meet. And so many tax deductions (almost all of them) no longer apply to you because you're so "rich." Meanwhile, all of your take home pay is going to rent. But, you know, you got to go where you can get the work.