Senate Bill 40 aims to regulate the display of flags on state and local government buildings in Wisconsin. The bill establishes that only the U.S. flag, the state flag of Wisconsin, and flags of state agencies may be flown, hung, or displayed from flagpoles or the exteriors of state office buildings, local government buildings, and school buildings. However, there are several exceptions that allow for the display of other flags, including those commemorating veterans, flags of federally recognized American Indian tribes, and flags for special ceremonial purposes. The bill also includes restrictions on flags that represent political parties, social causes, or other ideologies.

Additionally, the bill repeals an existing administrative rule that previously governed flag display but allowed the governor to make exceptions. The new legal language clarifies the types of flags that can be displayed and outlines specific conditions under which exceptions apply, while also ensuring that the rights of American Indian tribes to display flags on their own lands are preserved.