Sony Pictures’ sequel to “Mall Cop,” set to be filmed in Las Vegas, is the premiere recipient of Nevada’s new film tax credit.

The Nevada Film Office today announced the $4.3 million tax break after examining the project’s application on Feb. 24. “Mall Cop: Blart 2” is the first to take advantage of a 2013 law setting aside $20 million a year for tax credits to lure filmmakers to Nevada.

The credits can be used to offset such things as gaming, insurance and business taxes and can be sold to other companies.

Film representatives said the movie, starring comedian Kevin James, would employ more than 3,400 people. The cost of the film is estimated at $41.7 million, with 67 percent being spent in Nevada.

Filming is expected to take place at the Wynn Las Vegas from April to June.

The film portrays James as a security guard attending a convention in Las Vegas with his teen daughter. He ends up battling art thieves who kidnap his daughter, but he rescues her and thwarts the theft.

“The production will receive $4.3 million in tax credits provided that the filming takes place in Nevada and that production costs are in line with those proposed in the application, along with other qualifying criteria,” Nevada Film Office Director Eric Preiss said in a statement.

Photo Credit: Wynn Las Vegas is framed under a Las Vegas Boulevard street sign, in Las Vegas. Julie Jacobson / Associated Press