CPT code 27307 represents a percutaneous tenotomy procedure that divides multiple adductor or hamstring tendons through a small skin incision. Nationally relevant for orthopedic and pediatric practices that manage contractures or spastic deformities, this code captures a focused, minimally invasive surgical service intended to improve limb function and reduce soft-tissue tension. Payers commonly covering this service in the analysis include Aetna, Blue Cross Blue Shield, Cigna Health, UnitedHealthcare, and Medicare. This publication provides clinicians, coding professionals, and policy analysts with practical context: how the procedure is described clinically, typical sites of service, and the payer landscape. Readers will find benchmarks for coverage and billing practices, notes on common modifier usage and billing considerations, and clinical context that clarifies when this percutaneous approach is coded versus alternative open tendon procedures. Data not available in the input for associated taxonomies, ICD-10 diagnoses, and related codes are omitted. The summary equips revenue cycle teams and surgical providers with concise guidance on the code’s clinical scope and payer coverage patterns at a national level.