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I wish to put a horizontal line above tabbing and another one below it in such a way that there are no page breaks between the tabbing contents and the two lines.
Here is what I tried so far:

documentclass[a4paper]{article}

newenvironment{ruletabbing}{%

begingroupsetlength{topsep}{0pt}setlength{partopsep}{0pt}raggedrighthrulenopagebreaktabbingnopagebreak%

}{%

nopagebreakendtabbingnopagebreakvspace{-.05baselineskip}nopagebreakhruleparvspace{.07baselineskip}endgroup%

}

begin{document}

strut

vspace{46.8baselineskip}\

A page break after this text would be ok.\[.1baselineskip]

begin{ruletabbing}

  A page break after this text in tabbing, but not before it, would be ok.\

  A page break before this text in tabbing, but not after it, would be ok.

end{ruletabbing}

noindent A page break before this text would be ok.

end{document}

However, the nopagebreaks seem to have to effect; this example blatantly fails:

Above, there is a page break right after the first rule, which is NOT what we want. If it doesn't fail for you, adapt 46.8 above slightly. The same problem we have for the second line, by means of changing 46.8 to a particular smaller value.

How to forbid page breaks between the two horizontal lines and the tabbing contents? The tabbing conents should be allowed to have page breaks inside by all means. Ideally, the new tabbing environment should also work inside lists (itemize, enumerate, description), though it's not a must.

You can wrap the contents of the tabbing environment into a minipage to prevent any form of page breaking within.

documentclass[a4paper]{article}

newenvironment{ruletabbing}{%

  begin{minipage}{linewidth}

    setlength{topsep}{0pt}

    setlength{partopsep}{0pt}

    raggedright

    hrule

    begin{tabbing}

}{%

    end{tabbing}

    vspace{-.05baselineskip}

    hrule

    vspace{.07baselineskip}

  end{minipage}%

  par

}

begin{document}

strut

vspace{46.8baselineskip}\

A page break after this text would be ok.\[.1baselineskip]

begin{ruletabbing}

  A page break after this text in tabbing, but not before it, would be ok.\

  A page break before this text in tabbing, but not after it, would be ok.

end{ruletabbing}

noindent A page break before this text would be ok.

end{document}