The Massachusetts Department of Revenue reports that film companies were awarded $44 million in Massachusetts tax credits for projects shot in 2011, with nearly two-thirds of new spending generated by the productions going to out-of-state people and businesses, including many earning more than $1 million.

That’s a jump from the $18 million in film tax credits awarded in 2010.

The DOR  report, released March 20, credited the increase on the return of multiple major feature films being made in Massachusetts. Of the nearly $175 million in new spending attributable to the tax incentives in 2011, 35 percent was paid to residents or businesses located in Massachusetts, while 65 percent was paid to residents or businesses located outside of Massachusetts. Of the $114 million spent on wages, about 47 percent went to individuals earning more than $1 million, while about 53 percent went to those earning less.

Supporters of the tax credits say they lure movies and television shows that would otherwise be shot elsewhere. Those productions bring with them money and jobs.

Critics, however, portray the credits as a giveaway to a deep-pocketed industry at a time when the state is cutting back spending and Gov. Deval Patrick is pushing for tax increases to pay for improvements in transportation and education. Patrick wants to cap the tax credits at $40 million a year.

Spending from projects in calendar year 2012 is estimated to be $313 million, resulting in lost tax revenue from tax credit claims of over $78 million, according to the report.