On Optimality of CSS Codes for Transversal $T$
Narayanan Rengaswamy, Robert Calderbank, Michael Newman, and Henry D., Pfister

TL;DR
This paper characterizes stabilizer codes that support transversal T gates, showing that CSS codes and triorthogonal codes are central, and introduces a framework for understanding transversal diagonal gates in quantum error correction.
Contribution
It provides an algebraic framework for identifying stabilizer codes supporting transversal T gates, generalizes existing constructions, and links code properties to the Clifford hierarchy.
Findings
CSS codes can replicate properties of non-degenerate stabilizer codes supporting transversal T.
Triorthogonal codes are the most general CSS codes for logical transversal T.
Necessary conditions for transversal T to realize logical identity in CSS codes.
Abstract
In order to perform universal fault-tolerant quantum computation, one needs to implement a logical non-Clifford gate. Consequently, it is important to understand codes that implement such gates transversally. In this paper, we adopt an algebraic approach to characterize all stabilizer codes for which transversal and gates preserve the codespace. Our Heisenberg perspective reduces this to a finite geometry problem that translates to the design of certain classical codes. We prove three corollaries: (a) For any non-degenerate stabilizer code supporting a physical transversal , there exists an CSS code with the same property; (b) Triorthogonal codes are the most general CSS codes that realize logical transversal via physical transversal ; (c) Triorthogonality is necessary for physical transversal on a CSS code to realize the logical…
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