The document discusses the simple present tense in English. It is used to describe habits, things that are always or generally true, and opinions. The simple present tense takes the base form of the verb, and adds "-s" for third person singular subjects like "he", "she", or "it". Examples of its uses include habitual actions with frequency adverbs like "usually" and facts like "the Earth revolves around the sun". Negation is formed by adding "don't" or "doesn't" before the base verb form depending on the subject.