DateTime.IsInNextSecond Function in Power Query
The DateTime.IsInNextSecond function in Power Query indicates whether the given datetime value occurs during the next second, as determined by the current date and time on the system.
Syntax
 DateTime.IsInNextSecond(dateTime as any) as nullable logical 
- dateTime: A datetime, or datetimezone value to be evaluated.
 
Example: Determine if the second after the current system time is in the next second.
Power Query M
let
    Source = DateTime.IsInNextSecond(DateTime.FixedLocalNow() + #duration(0, 0, 0, 1))
in
    Source    The output of the above code TRUE.
Note: This function will return FALSE when passed a value that occurs within the current second.