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 Wisconsin state flag, 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 exceptions that allow for the display of certain flags, including those commemorating veterans, flags of federally recognized American Indian tribes, and flags for special ceremonial purposes, among others. The bill also specifies that flags associated with political parties, social causes, or extremist groups are prohibited under these exceptions.

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 restrictions and exceptions for flag display, ensuring that the rights of federally recognized tribes to display flags on their own property are preserved. Overall, the bill seeks to standardize flag display practices while allowing for specific commemorative and ceremonial exceptions.