Typical comp shape
Infrastructure engineers usually earn rsu + espp. Common employers include Cloudflare, Fastly, HashiCorp. Infra-heavy employers offer generous ESPPs, so disqualifying-disposition math drives the sell-vs-hold decision.
What Pennsylvania changes
In Pennsylvania, every RSU vest, NSO exercise, and ESPP purchase carries 3.07% state tax on top of federal. For a senior infrastructure engineer with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a infrastructure engineer in Pennsylvania, the three planning windows are: after each RSU vest (withholding check and sell-vs-hold), before any ISO exercise (AMT model at federal only), and in Q4 (estimated tax top-up to clear the safe harbor).