The document discusses the present continuous tense in English. It is used to describe actions that are happening now, actions that are repeated frequently, or actions that will happen in the near future. The structure includes using a form of to be (am/are/is) plus the main verb ending in "-ing" for affirmative sentences, placing "not" between to be and the "-ing" verb for negative sentences, and changing the subject and to be order for interrogative sentences.