Heloc on Primary residence for Rental

[Eric Frye]

Hey BP, I am looking to get into REI and have been doing some research on getting a Heloc on my primary residence. I do have a good amount of equity in my current home, but I am more concerned on the details of after I get the Heloc and buy a rental property. Once I have a rental property and it is cash flowing, How can I go about paying back the Heloc? Are there any tax implications that I should be aware of? If I do have an LLC isn't that looked at as taxable income? If I don't have an LLC is it still looked at the same way? Is there any other information I should know regarding paying back Heloc from rental property? Also if it helps I live in NJ. Any information and feedback would much appreciated.
-Thank You