The present understanding of nonperturbative ground states in the
fractional quantum Hall effect is based on effective theories of the Jain \composite
fermion" excitations. We review the approach based on matrix variables, i.e. D0
branes, originally introduced by Susskind and Polychronakos. We show that the
Maxwell-Chern-Simons matrix gauge theory provides a matrix generalization of the
quantum Hall effect, where the composite-fermion construction naturally follows from
gauge invariance. The matrix ground states obtained by suitable projections of higher
Landau levels are found to be in one-to-one correspondence with the Laughlin and
Jain hierarchical states. The matrix theory possesses a physical limit for commuting
matrices that could be reachable while staying in the same phase