The document discusses the simple present tense in English. It is used to describe general actions, events, and states that happen regularly or are always true. The simple present takes different forms depending on whether it is affirmative, negative, or interrogative. For affirmative sentences, the verb takes the base form or adds -s depending on the subject. Negative sentences use "don't" or "doesn't" plus the verb infinitive. Interrogative sentences begin with "do" or "does" plus the subject and verb infinitive.