The simple present tense is a grammatical structure used to describe actions, events, or states that are habitual, frequent, or general truths. It is used to talk about actions that happen regularly, routines, facts, and things that are generally true. In the simple present tense, the verb remains in its base form for all subjects except for the third-person singular (he, she, it), which adds an -s or -es to the verb. For example, “I eat breakfast every day” or “She dances beautifully.” The simple present tense does not indicate actions that are happening at the moment but rather expresses actions, events, or states in a timeless or ongoing manner.