Creates the Illinois Kratom Consumer Protection Act. Prohibits preparing, distributing, selling, or offering for sale kratom products intended for ingestion if they meet certain specifications, with a civil penalty of $5,000 for a first violation, $10,000 for a second or subsequent violation, and a 2-year ban on distributing or selling a kratom product for a third violation. Requires labeling of retail packages containing kratom products, preparing, distributing, selling, or offering for sale kratom products intended for ingestion if they meet certain specifications. Prohibits selling kratom products to a person under 21 years of age, with a Class B or Class A misdemeanor for a knowing and willful violation. Prohibits manufacturing, delivering, holding, offering for sale, distributing, or selling a product that contains kratom and a controlled substance, with a Class 4 felony for knowing and willful violation. Prohibits manufacturing, delivering, holding, offering for sale, distributing, or selling a product that contains a synthetically derived compound of the plant Mitragyna speciosa, with a Class B misdemeanor for knowing and willful violation. Provides an affirmative defense for a retailer for reliance upon the representations of a manufacturer, processor, packer, or distributor of food represented to be a kratom product. Requires the Department of Revenue to adopt rules to implement and administer the Act. Limits home rule powers and functions. Defines terms. Repeals the Kratom Control Act. Effective January 1, 2027.