The Scottish Affairs Committee has called on the Government to suspend the "bedroom tax" penalty for claimants who cannot "reasonably" be offered alternative accommodation.
The MPs said the measure, which cuts housing benefit for social tenants deemed to have a spare room, was "a budget cut suffered by those in greatest need".
The interim report was opposed by Tory and Liberal Democrat MPs on the Labour-led committee, but they failed to prevent it being produced.
The committee said the report was designed to draw certain aspects of the scheme to the Government's attention, "notwithstanding our call for the tax to be abolished".
Introduced in April 2013, the changes mean those with an extra bedroom have a reduction of 14% to their eligible rent, and those with two or more extra bedrooms lose 25%.
More top news
Congress has voted overwhelmingly to impose new sanctions against Russia - and curb Donald Trump's ability to waive the penalties.
People were forced to take shelter overnight on the beach near St Tropez as firefighters battled raging forest fires.
A band of wet and rather windy weather will move east across the British Isles, giving some heavy bursts of rain in the north.