Yes. The first $100k does count towards determining your marginal tax rate/bracket in New Jersey.
Like most states, NJ will use your total income for your base tax rate, but you will only be taxed on $50k (but a higher rate than if you only earned $50k for the whole year).
Suppose the tax on $150,000 is 10% or $15,000. Since you earned 33% ($50k/$150k) of your income in NJ, your tax would be 33% of $15,000, or $5,000.
Pennsylvania has a flat tax so there is not upcharge.
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