The document discusses the present progressive tense in both English and Spanish. In English, the present progressive tense is formed using the verb "to be" and the present participle. It can be used for future tense and ongoing actions. In Spanish, the present progressive emphasizes that something is happening now, while other tenses are used for future and states. The tense is formed the same in Spanish with "estar" and the present participle. Rules are provided for forming present participles from different verb types in Spanish like adding "-ando" or "-iendo". Examples are given of forming and using the present progressive tense in both languages.