We summarize the main ingredients of a unifying theory for abelian quantum Hall states. This theory combines the Finkel'stein approach to localization and interaction effects with the topological concept of an instanton vacuum as well as Chern–Simons gauge theory. We elaborate on the meaning of a new symmetry ($\mathcal{F}$ invariance) for systems with an infinitely ranged interaction potential. We address the renormalization of the theory and present the main results in terms of a scaling diagram of the conductances.