JRF also called for a reversal of cuts to universal credit working allowances to enable working families to keep more of their earnings before benefits are withdrawn.
Oops sorry, housing allowance, food allowance, council tax allowance, private health allowance, travel to work allowance, subsidised House of Commons restaurants and bars.
The draft recommendations included a paragraph which said: "The Scottish Parliament will have the power to vary the personal allowance, the carer element, the child element, including the disabled child addition, the childcare costs element, the limited capability for work and work-related element and work allowance of UC".
However these gains will be dwarfed by much bigger cuts to work allowances imposed by George Osborne in April this year.
Multibillion-pound cuts to work allowances imposed by the former chancellor George Osborne have left it hollowed out.
Multibillion-pound cuts to work allowances imposed by the former chancellor George Osborne mean UC is far less generous than originally envisaged.
The most effective way to support families would be by reversing the £3bn cut to work allowances announced by the last chancellor.
Changes to work allowances announced in July mean some in receipt of tax credits are still due to see their incomes shrink by hundreds of pounds as they migrate on to universal credit between now and 2021.
It said: "We expect many claimants to respond to the changes to work allowances announced in the summer budget by actively seeking more work, and we will support them with this.
More positively, the million or so households on universal credit, will from tomorrow gain as much as £630 a year as a result of the increases to work allowances that the Resolution Foundation, and this newspaper, have long called for.
