Emergent gauge fields provide one of the most powerful organizing principles in modern physics, connecting phenomena ranging from electromagnetism and superconductivity to quantum spin liquids and fractional quantum Hall states. In quantum materials, these gauge structures arise collectively from strong interactions and constraints, giving rise to exotic phases with fractionalized excitations, topological order, and unusual dynamical behavior. Recent years have seen rapid progress on several fronts: experimental evidence for quantum spin liquids in frustrated magnets, the observation of fractional Chern insulators in moiré materials, advances in spectroscopic probes of correlated dynamics, and the emergence of programmable quantum simulators capable of realizing lattice gauge theories in controlled settings. This program will bring together researchers from condensed matter physics, statistical mechanics, quantum information, and high-energy-inspired field theory to address central questions surrounding emergent gauge fields in quantum matter. Key themes include identifying experimental signatures of fractionalization and confinement, connecting low-energy gauge theories to microscopic models and quantum simulators, understanding non-equilibrium dynamics and transport, and developing new numerical and analytical tools for strongly correlated systems. A central goal of the program is to foster interactions across communities that often work on similar conceptual problems using very different methods and platforms, thereby creating new links between experiments, theory, numerics, and quantum simulation.