diff --git a/Library/Homebrew/test/.rubocop.yml b/Library/Homebrew/test/.rubocop.yml
index 86832e9d27..93f0b48920 100644
--- a/Library/Homebrew/test/.rubocop.yml
+++ b/Library/Homebrew/test/.rubocop.yml
@@ -1,6 +1,5 @@
 inherit_from:
   - ../.rubocop.yml
-  - .rubocop_todo.yml
 
 RSpec:
   Include:
diff --git a/Library/Homebrew/test/.rubocop_todo.yml b/Library/Homebrew/test/.rubocop_todo.yml
deleted file mode 100644
index 9c336370b8..0000000000
--- a/Library/Homebrew/test/.rubocop_todo.yml
+++ /dev/null
@@ -1,15 +0,0 @@
-# This configuration was generated by
-# `rubocop --auto-gen-config --exclude-limit 100`
-# on 2021-02-01 21:43:02 UTC using RuboCop version 1.9.0.
-# The point is for the user to remove these configuration records
-# one by one as the offenses are removed from the code base.
-# Note that changes in the inspected code, or installation of new
-# versions of RuboCop, may require this file to be generated again.
-
-# Offense count: 7
-# Configuration parameters: AssignmentOnly.
-RSpec/InstanceVariable:
-  Exclude:
-    - "download_strategies/git_spec.rb"
-    - "support/helper/spec/shared_context/integration_test.rb"
-    - "utils/git_spec.rb"
diff --git a/Library/Homebrew/test/download_strategies/git_spec.rb b/Library/Homebrew/test/download_strategies/git_spec.rb
index eb7010669a..812ca3a046 100644
--- a/Library/Homebrew/test/download_strategies/git_spec.rb
+++ b/Library/Homebrew/test/download_strategies/git_spec.rb
@@ -18,8 +18,11 @@ describe GitDownloadStrategy do
 
   def git_commit_all
     system "git", "add", "--all"
+    # Allow instance variables here to have nice commit messages.
+    # rubocop:disable RSpec/InstanceVariable
     system "git", "commit", "-m", "commit number #{@commit_id}"
     @commit_id += 1
+    # rubocop:enable RSpec/InstanceVariable
   end
 
   def setup_git_repo
diff --git a/Library/Homebrew/test/support/helper/spec/shared_context/integration_test.rb b/Library/Homebrew/test/support/helper/spec/shared_context/integration_test.rb
index 441d902ee8..bf672a2fa3 100644
--- a/Library/Homebrew/test/support/helper/spec/shared_context/integration_test.rb
+++ b/Library/Homebrew/test/support/helper/spec/shared_context/integration_test.rb
@@ -119,7 +119,10 @@ RSpec.shared_context "integration test" do # rubocop:disable RSpec/ContextWordin
     end
 
     Bundler.with_unbundled_env do
+      # Allow instance variable here to improve performance through memoization.
+      # rubocop:disable RSpec/InstanceVariable
       stdout, stderr, status = Open3.capture3(env, *@ruby_args, *args)
+      # rubocop:enable RSpec/InstanceVariable
       $stdout.print stdout
       $stderr.print stderr
       status
diff --git a/Library/Homebrew/test/utils/git_spec.rb b/Library/Homebrew/test/utils/git_spec.rb
index 58ec7c975f..3df5b008c0 100644
--- a/Library/Homebrew/test/utils/git_spec.rb
+++ b/Library/Homebrew/test/utils/git_spec.rb
@@ -45,12 +45,15 @@ describe Utils::Git do
   end
 
   let(:file) { "README.md" }
+  # Allow instance variables here for a simpler `before do` block.
+  # rubocop:disable RSpec/InstanceVariable
   let(:file_hash1) { @h1[0..6] }
   let(:file_hash2) { @h2[0..6] }
   let(:files) { ["README.md", "LICENSE.txt"] }
   let(:files_hash1) { [@h3[0..6], ["LICENSE.txt"]] }
   let(:files_hash2) { [@h2[0..6], ["README.md"]] }
   let(:cherry_pick_commit) { @cherry_pick_commit[0..6] }
+  # rubocop:enable RSpec/InstanceVariable
 
   describe "#cherry_pick!" do
     it "can cherry pick a commit" do