The document provides information about using the simple present tense in English and Spanish. It discusses how the simple present is used to talk about habitual or repeated actions, general truths, and activities that occur everyday or all the time. It then gives examples of simple present tense sentences in English and explains how to form sentences using subjects, verbs, and complements. Rules are provided for changing verbs ending in 'y', 'sh', 'ch', 's', and 'x' when used with third-person singular subjects. The document concludes by explaining how to form negative sentences and ask questions in the simple present tense.