Lodging deduction question

Is this taxable Income? An employer requires all employees to live at their hotel(A) for their convenance. They do not provide a cash allowance and it is a condition of employment to live at the hotel. The employer provides lodging to all of their employees. This potential employee has a child with medical conditions and needs to be close to medical assistance. The employer offers the potential employee to live at their hotel(B) own by the parent corporation one block away which has medical facitlites located in the hotel. The potential employee would be working at hotel(A) and living at hotel(B). Would her lodging paid for by her employer be added to her taxable income?