$\hat{Z}$-TQFT, Surgery Formulas, and New Algebras

The $\hat{Z}$ invariants of three-manifolds introduced by Gukov-Pei-Putrov-Vafa have influenced many areas of mathematics and physics. However, their TQFT structure remains poorly understood. In this work, we develop a framework of decorated $\mathrm{Spin}$-TQFTs and construct one based on Atiyah-Segal-like axioms that computes the $\hat{Z}$ invariants. Central to our approach is a novel quantization of $SL(2,\mathbb{C})$ Chern-Simons theory and a $\mathbb{Q}$-extension of the algebra of observables on the torus, from which we obtain the torus state space of the $\hat{Z}$-TQFT. Using the torus state space and topological invariance, we uniquely determine the $\hat{Z}$ invariants for negative-definite plumbed manifolds. Within this TQFT framework, we establish gluing, rational surgery, partial surgery, satellite, and cabling formulas, as well as explicit closed-form expressions for Seifert manifolds and torus link complements. We also generalize these constructions to higher-rank gauge groups.