Contract awards for B1 manned bombers would give 11 states $19.1 billion more under the proposed program that it would cost them in federal taxes, according to a private study.

But 19 states and the District of Columbia would get no direct business at all from the program while contributing $5 billion in taxes to it, and 20 other states would suffer a net loss of $15.7 billion, the study says.

The economic winners and losers were identified by a Michigan State University political scientist in a study released by Employment Research Associates, a nonprofit economic consulting firm in Lansing, Mich. The House has voted defense appropriations that included funding for the B1 program.

Associate professor James R. Anderson based the study on the recent Congressional Budget Office estimate that B1 procurement will cost $39.8 billion, on tax data for the 1980 fiscal year, and on an internal memorandum in which Rockwell International, the lead contractor, listed other proposed prime contractors and subcontractors.

The state with the biggest net gain would be California, where estimated B1 outlays of $12.29 billion would exceed tax payments by $7.67 billion. The 10 other winning states include Maryland, where Martin Marietta Corp. is to build horizontal and vertical stabilizers. Here is the outlay in each winning state with the net gain in parentheses:

Ohio, $7.42 billion ($5.42 billion); Washington, $3.82 billion ($3.05 billion); Okalahoma, $1.39 billion ($27.3 million); Kansas, $1.27 billion ($847.7 million); Maryland, $1.33 billion ($485.6 million); Tennessee, $1.08 billion ($433.8 million); New York, $3.43 billion ($83.6 million); Vermont, $139.3 million ($71.6 million); Georgia, $819.9 million ($67.7 million), and New Jersey, $1.63 billlion ($63.7 million).

The 11 states with the largest net losses would be led by Illinois, whose tax payments of $2.45 billion would exceed its contract awards by $1.87 billion, and include Virginia. North Carolina is the only state in this group that would get no B1 contracts. Their B1 tax burdens followed by their net losses in parentheses.

Pennsylvania, $2.10 billion ($1.86 billion); Michigan, $1.86 billion ($1.5 billion); Texas, $2.44 billion ($1.43 billion); Florida, $1.53 billion ($987 million); Virginia, $919.4 million ($871.6 million); Indiana, $975.1 million ($823.9 million); North Carolina, $800 million ($800 million); Missouri, $819.9 million ($792 million); Minnesota, $740.3 million ($696.5 million), and Wisconsin, $792 million ($692.5 million).

In addition to the District of Columbia, which would contribute $155.2 million to the B1 program, and North Carolina, the 18 states expecting no B1 contracts and their tax burdens for the program are:

Alabama, $517.4 million; Alaska, $115.4 million; Arkansas, $274.6 million; Delaware, $119.4 million; Hawaii, $175.1 million; Idaho, $131.3 million; Kentucy, $509.4 million; Louisiana, $612.9 million; Maine, $147.3 million; Montana, $127.4 million; Nebraska, $270.6 million; Nevada and New Hampshire, $155.2 million each; North Dakota, $103.5 million; Rhode Island, $159.2 million; South Carolina, $398 million; South Dakota, $95.5 million, and Wyoming, $91.5 million.