Providing an income tax checkoff to fund benefits for survivors of law enforcement officers and firefighters and maintenance of memorial monuments for peace officers and firefighters killed in the line of duty, specifying certain duties of the commissioner of revenue; providing for the deposit of checkoff revenue in a peace officer and firefighter memorial and survivor account in the special revenue fund; authorizing use of the account by the commissioner of public safety for grants to peace officer and firefighter associations assisting in building and preserving state memorial monuments and in providing benefits and services to survivors; requiring commissioner of public safety annual reports to the legislature on the number, amounts and use of grants issued (ra)