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.
To ensure food safety, eggs should be cooked until both the yolk and the white are firm. Consuming raw or undercooked eggs may increase your risk of foodborne illness, especially for those with certain medical conditions. For recipes that call for eggs that are raw or undercooked when the dish is served, use either pasteurized shell eggs that have been treated to destroy Salmonella, or use pasteurized egg products.