Correct, employer provided housing not taxed in certain cases, so you get some massive tax savings this way. Be interesting to see what argument amazon might make. Needs to be:

* The housing is provided on the property owned by the business or employer. * The housing is provided for the convenience of the employer. * The employee must accept housing as a condition of employment.

Intended more for folks like on-call firefighters living in a firehouse or a park ranger who is required to live in a cabin in a park or nanny's staying with their family. I could see some situations amazon might have an argument to make - they could probably do micro-units or shared housing / dorm style housing for workers and save massively on labor costs especially in high cost urban areas where folks would otherwise never be able to afford a place.