Providing accommodations with employment seems like a slippery slope. You are a little mistaken about "no tax benefits to people who rent apartments anywhere in the US" though. There are some states that allow state tax deductions or credits for rent - Massachusetts is one of them. That only reduces your state tax liabilities though, not federal.

(And for what it is worth, California actually does have a renter's credit. Unfortunately, to qualify your adjusted gross income must be less than $35,659 as a single filer, or $71,318 for a married couple filing jointly.)