The document discusses the simple present tense in English. It provides examples of how to form positive and negative sentences, as well as questions, using the auxiliary verbs "do" and "be". It notes three exceptions for the third person singular and the verb "to be". It then explains how the simple present tense is used to describe habitual or repeated actions that can occur in the past, present or future. Some examples are given to illustrate using the tense for general statements and situations that are currently true.