I know this post is old but I'm adding my findings for anyone like me who is currently looking for an answer to this question.
The correct code for Laparoscopic repair of internal hernia is 44238 Unlisted Laparoscopy procedure, intestine.
Reference:
CPT® Assistant Detail
Article Detail
Year: 2017
Issue: July
Pages: 10
Title: Frequently Asked Questions
Body:
Surgery: Digestive System
Question: Is code 49659 the appropriate code to report for a laparoscopic internal hernia repair?
Answer:No, code 49659, Unlisted laparoscopy procedure, herniorrhaphy, herniotomy, is not the correct code to report for a laparoscopic internal hernia repair procedure. The existing open and laparoscopic hernia repair codes, such as code 49659, are used to report the repair of abdominal wall hernias, not internal hernias. By contrast, an “internal” hernia is a herniation into the abdominal cavity. To report a laparoscopic “internal” hernia repair procedure, code 44238, Unlisted laparoscopy procedure, intestine (except rectum), should be reported.