child abuse or neglect or who testifies or otherwise participates in a judicial proceeding arising from a report, petition, or investigation of alleged child abuse or neglect is immune from civil or criminal liability that might otherwise be incurred or imposed. Id. § 261.106(a) (emphasis added). The dissent also correctly points out that “Immunity from liability and immunity from suit are two distinct principles.” Tex. Dep’t of Transp. v. Jones, 8 S.W.3d 636, 638 (Tex.1999). Finally, the dissent even recognizes that “[ijmmunity from liability is an affirmative defense, while immunity from suit deprives a court of subject matter jurisdiction.” Tex. Dep’t of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 224 (Tex.2004); see also City of Hous. v. Williams, 353 S.W.3d 128, 134 (Tex.2011) (<HOLDING>); Harris County Hosp. Dist. v. Tomball Reg’l
holding that the oneyear bar contained in  2255 acts as an affirmative defense and not a jurisdictional bar holding bjecause immunity from liability constitutes an affirmative defense not a jurisdictional bar only immunity from suit is properly before us today recognizing that under texas law governmental immunity embraces two principles immunity from liability and immunity from suit holding that qualified immunity is not merely immunity from damages but also immunity from suit holding immunity from liability is not jurisdictional