Hi,

There is a group policy that you should configure to enable, which allow you to control the redirection of smart card device in a RDP session. It is located at:

Computer Configuration\Policies\Administrative Templates\Windows Components\Remote Desktop Services\Remote Desktop Session Host\Device and Resource Redirection\Do not allow smart card device redirection

You should enable RDP for windows client vm and connect to vm using RDC. The RDP session will redirect the USB port to Hyper-v vm so that you can access local desktop smartcard through vm session.

For more reference, please check:

https://kurtsh.com/2013/04/12/howto-use-usb-smartcards-with-client-hyper-v-virtual-machines/ 

Note: this is a 3rd party link, we don't have any warranties on this website. It's just for your convenience. 

https://social.technet.microsoft.com/Forums/en-US/e71e0ff3-445c-4e60-b600-eb34326d70d8/hyperv-and-smartcard-usb-readers?forum=winserverhyperv

RemoteFX can help to redirect USB device, here is the guide to configure it: here 

However, if the above suggestions can't help you, I have to say that the Smart Card Reader device may not be listed in RDC, I found it is mentioned in the official article:

https://support.microsoft.com/en-us/help/2653326/some-usb-devices-are-not-available-through-remotefx-usb-redirection

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