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 facility 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.

Additionally, the bill repeals an existing administrative rule that allowed the governor to make exceptions to flag display regulations. The new requirements will take effect for state facilities on January 1, 2027, while the bill's provisions will apply to local government facilities from the same date. The bill aims to standardize flag display practices across state and local government entities while limiting the types of flags that can be flown.