Soccer is a popular middle school sport that promotes physical fitness, teamwork, and skill development. Soccer encourages good sportsmanship and provides a fun, competitive environment for students of all skill levels to grow and stay active. A.R.S. 43-1089 allows a tax credit of up to $200 for individuals and $400 for married couples filing jointly, for fees or donations paid to a public school in support of extracurricular activities. CTDS 130251102