The document discusses the simple present tense, including its uses to express general truths or habitual actions. It provides examples and explains how to form affirmative, negative, and interrogative sentences in the simple present tense. Patterns are given for subject + verb form, subject + doesn't/don't + verb form, and do/does + subject + verb form. Spelling rules are outlined for third person singular verbs. An exercise is included to practice forming simple present tense sentences.