Assembly Bill 46 establishes regulations regarding the flags that may be flown at state and local government buildings in Wisconsin. The bill stipulates that only the U.S. flag, the state flag, the official POW/MIA flag recognized by Congress, and the official flags of each branch of the U.S. armed forces are permitted to be displayed from any flagpole or building owned or occupied by state agencies or local governments, such as cities, villages, towns, or counties. Exceptions to this rule can be made by a three-fourths majority vote of the elected members in the legislature or the governing body of the political subdivision. The bill also delays the implementation of these requirements for state facilities until January 1, 2027.

Additionally, the bill repeals an existing administrative rule that allowed the governor to make exceptions to flag display regulations, thereby centralizing the authority to make such exceptions within the legislative and local governing bodies. The new provisions created by the bill are codified in sections 1.14 (1) (am) and 1.14 (1m) of the statutes, which define the political subdivisions and outline the flag display restrictions. The bill aims to standardize flag display practices across state and local government facilities while ensuring that any deviations from the established rules are subject to significant legislative approval.