Senate Bill 51 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. Exceptions to this rule can be made by a three-fourths majority vote of the elected members in the legislature or local governing bodies. The bill also includes a provision that 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 legal language created by the bill includes definitions for "political subdivision" and outlines the specific flags that are authorized for display, while the repeal of the administrative rule signifies a shift in how flag display regulations are managed.