Neither New York nor New Jersey has legalized pot yet, but lawmakers in both states are already fighting over how to spend the expected tax windfall.

New Yorkers saw the lunacy break out after ex-Speaker Melissa Mark-Viverito called for the revenue to go to the MTA.

Without even pausing to joke about the J train, City Councilman Rafael Espinal rushed to insist that the windfall instead go to minority communities that have long “been disproportionately targeted” by cops for marijuana enforcement — whereupon Mark-Viverito suggested a 50-50 split.

We’d like to pretend that the Legislature — which, with Gov. Andrew Cuomo, will actually do the legalizing — is going to show more sense. But the very same squabbles may block Jersey from actually legalizing pot this year, even though the Garden State desperately needs the cash just to fund its existing needs.

Members of the Legislative Black Caucus are saying they won’t vote for pot legalization alone. Because the War on Drugs hit their communities hardest, some argue, those areas deserve priority for state licenses to sell legal weed. Others want the criminal records of people arrested and/or imprisoned on marijuana-related charges to be expunged.

All this, as a condition for ending the supposedly oppressive ban on pot.

It makes you wonder how much time lawmakers are devoting to considering the impact of legalizing pot, and how much they’re spending . . . smoking it.