In a large, deep sauté pan, cook onion, sweet pepper and jalapeño in oil over medium heat until onions are tender, about 5 minutes, stirring frequently. Add garlic; cook one minute.
Stir in spinach. Turn heat to medium-low and continue to cook and stir occasionally, about 5 minutes until spinach is wilted. Remove from heat; keep warm.
Season eggs with salt and pepper, to taste. Stir in cilantro. Pour mixture into pan with cooked vegetables. Cook and scramble eggs over medium-low heat until eggs are firm throughout with no visible egg liquid remaining.
For each serving, spoon about ½ cup egg mixture into a taco shell. Sprinkle with 2 tablespoons cheese and spoon on 2 tablespoons salsa. Serve immediately.
NOTE: Do not let uncooked egg mixture remain at room temperature for longer than one hour (including preparation and service time).
*If using frozen or liquid whole egg product.