The Whitey Bulger biopic “Black Mass’’ was issued $12 million in film tax credits in 2015, according to the state Department of Revenue.

The fact that so much Massachusetts taxpayer money was used to subsidize a film about a real-life gangster does not sit well with Steve Davis, whose sister, Debra, was strangled to death in 1981 (Bulger was accused of her murder, but not convicted because jurors were unable to reach a verdict).

Davis called the movie’s multi-million-dollar tax credit “sinful’’ and “sickening.’’ But he’s not surprised.

“Every time we turn around, we’re not getting slapped in the face — we’re getting punched in the gut,’’ said Davis, in a telephone interview. “They should be ashamed.’’

Davis said he has never seen “Black Mass,’’ and knows many people who have avoided the movie because of the violent crimes it depicts. Davis said families and relatives of Bulger’s alleged victims have been “humiliated by people profiting off of our stories and tragedies that happened in our lives.’’

When it comes to the state film tax credit program, “Black Mass,’’ which had a production budget of $53 million, ranks among the top recipients, but it’s not number one. Several other made-in-Mass. films have been issued more, including “R.I.P.D,’’ starring Jeff Bridges and Ryan Reynolds, which received nearly $27 million in state film tax credits; Adam Sandler’s comedy “Grown Ups 2’’ got $24 million; another Sandler flick, “That’s My Boy’’ got $16.5 million; and “The Equalizer,’’ starring Denzel Washington, came away with $15.5 million.

Supporters of the controversial state program say film tax credits create jobs and boost the local enonomy. Critics, on the other hand, say that film tax credits aren’t worth it, because too much money flows to out-of-state studios and actors.

“Somebody’s paying for it,’’ said Davis.