Amazon has plans to split its second headquarters between two cities with 25,000 employees in each, the Wall Street Journal’s Laura Stevens reports, citing "a person familiar with the matter." Amazon declined to comment.

Why it matters: By dividing up the anticipated second headquarters, Amazon could dampen the anticipated impact of opening a massive new headquarters in just one city. The Washington Post reported Saturday that Amazon has plans to put its second headquarters in Crystal City, located in northern Virginia. And the New York Times reported tonight that the company is nearing a deal to put the other half of HQ2 in Long Island City in Queens, New York.

Editor's note: This story has been updated to reflect the New York Times report on Amazon choosing Queens as a second location for HQ2.